Legal Opinion
Albright & Friel, Inc., of Delaware v. United States
District Court, E.D. Pennsylvania
Decided July 23, 1956No. Civ. A. 20095PublishedCited by 11 opinions
1Opinion of the Court
KRAFT, District Judge.
The plaintiff, a Delaware corporation 1 , brought this civil action against the United States in the Eastern District of Pennsylvania to recover internal-revenue taxes which plaintiff alleges it was erroneously required to pay. Defendant has moved to dismiss the complaint under Federal Rules of Civil Procedure, rule 12(b) (3), 28 U.S.C. on the ground of improper venue. Jurisdiction over such a claim is conferred by 28 U.S.C.A. § 1346(a). However, 28 U.S.C.A. § 1402(a) provides :
“(a) Any civil action against the United States under subsection (a) of section 1346 of this…
2Cases cited7 opinions
- Suttle v. Reich Bros. Construction Co.Supreme Court of the United States · 1948
- Freiday v. CowdinDistrict Court, S.D. New York · 1949
- Hadden v. Barrow, Wade, Guthrie & Co.District Court, N.D. Ohio · 1952
- Southern Paperboard Corporation v. United StatesDistrict Court, S.D. New York · 1955
- Chicago & North Western Ry. Co. v. DavenportDistrict Court, S.D. Iowa · 1994
2 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Robert E. Lee & Co. v. VeatchCourt of Appeals for the Fourth Circuit · 1961
- Abbott Laboratories v. CelebrezzeDistrict Court, D. Delaware · 1964
- United Transit Company v. United StatesDistrict Court, M.D. Tennessee · 1957
- Control Data Corp. v. Carolina Power & Light Co.District Court, S.D. New York · 1967
- D C Electronics, Inc. v. SchlesingerDistrict Court, N.D. Illinois · 1974
6 more not listed; retrieve them via the Exa API.