Legal Opinion
DeRewal v. United States
District Court, E.D. Pennsylvania
Decided September 30, 1983No. Civ. A. 79-3895PublishedCited by 4 opinions
1Opinion of the Court
MEMORANDUM OF DECISION
SHAPIRO, District Judge.
Plaintiffs, beneficiaries of a Trust that conveyed all its shares to a corporation in return for real estate entitled in the name of the corporation, brought this equity action in the Court of Common Pleas of Bucks County to restrain Internal Revenue Service Officer Crawford from obtaining possession of the property in his capacity as sole director of the corporation, R.E.D., Inc. Defendant Crawford removed the action to federal court by stipulation without waiving the objection of the Internal Revenue Service (IRS) to the jurisdiction of the…
2Cases cited9 opinions
- United States v. TestanSupreme Court of the United States · 1976
- Lambert Run Coal Co. v. Baltimore & Ohio RailroadSupreme Court of the United States · 1922
- Aqua Bar & Lounge, Inc. v. United States of America Department of Treasury Internal Revenue Service and Joseph B. SaltzCourt of Appeals for the Third Circuit · 1976
- United States v. James R. CosonCourt of Appeals for the Ninth Circuit · 1961
- Christobal Rosario v. American Export-Isbrandtsen Lines, Inc. v. United StatesCourt of Appeals for the Third Circuit · 1976
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3Cited by4 opinions
- Belland v. OK Lumber Co., Inc.Alaska Supreme Court · 1990
- In Re CooperDistrict Court, D. New Jersey · 2008
- Lowndes Bank v. MLM Corp.West Virginia Supreme Court · 1990
- Maus v. CurranDistrict Court, E.D. Wisconsin · 1996