Legal Opinion

Moore v. Mitchell

Court of Appeals for the Second Circuit

Decided February 4, 1929No. 132PublishedCited by 59 opinions

1Opinion of the Court

MANTON, Circuit Judge.

This action is by the county treasurer of Grant county, Indiana, to recover taxes alleged to be due and unpaid. The complaint was dismissed on motion because it did not state a cause of action of which the court would take jurisdiction. The appellees are executors of the last will and testament of Richard Edwards Breed, who is alleged to have resided in Grant county, Indiana, during the years 1903 to 1926, and did not pay a tax as required by Sess. Laws Ind. 1903, c. 29, § 23 (section 14288, Burns’ Rev. Stat. Ind. for 1926). The statute provides that “all the property,…

2Cases cited13 opinions

  1. Wisconsin v. Pelican InsuranceSupreme Court of the United States · 1888
  2. Meriwether v. GarrettSupreme Court of the United States · 1880
  3. Blodgett v. SilbermanSupreme Court of the United States · 1928
  4. State of Colorado v. . HarbeckNew York Court of Appeals · 1921
  5. Ashley v. RyanSupreme Court of the United States · 1894

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3Cited by59 opinions

  1. Banco Nacional De Cuba v. SabbatinoSupreme Court of the United States · 1964
  2. Carlton Gunn v. Continental Casualty CompanyCourt of Appeals for the Seventh Circuit · 2020
  3. Pasquantino v. United StatesSupreme Court of the United States · 2005
  4. Attorney General of Canada v. R.J. Reynolds Tobacco Holdings, Inc.Court of Appeals for the Second Circuit · 2001
  5. In Re CINAR Corp. Securities LitigationDistrict Court, E.D. New York · 2002

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