Legal Opinion
Charles R. Shepherd, Inc. v. Noel Monaghan, Chairman, State Tax Commission of the State of Mississippi
Court of Appeals for the Fifth Circuit
Decided September 4, 1958No. 17186PublishedCited by 10 opinions
1Opinion of the Court
HUTCHESON, Chief Judge.
The suit was brought by appellant for a declaratory judgment determining in its favor the question of its non-liability to the State of Mississippi for sales and use taxes which appellant claimed had been assessed against it without statutory authority therefor and for an injunction temporary and permanent against the collection of such taxes.
The appellee interposing a motion under Rule 12(b), Federal Rules of Civil Procedure, 28 U.S.C.A. to dismiss, the district judge, “on the ground that the court does not have jurisdiction over the subject matter thereof and that the…
2Cases cited7 opinions
- Toomer v. WitsellSupreme Court of the United States · 1948
- Corbett v. Printers & Publishers Corp.Court of Appeals for the Ninth Circuit · 1942
- Muscardin v. BrownellCourt of Appeals for the D.C. Circuit · 1955
- Stone, State Tax Comm. v. KerrMississippi Supreme Court · 1942
- Mario Muscardin v. Herbert Brownell, Jr., Attorney General of the United States, Morris Nemirofsky, Also Known as Morris Newman v. Commissioner of Immigration and Naturalization, George Tasou v. Herbert Brownell, Jr., Attorney General of the United StatesCourt of Appeals for the D.C. Circuit · 1955
2 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Percy Bland v. Robert McHannCourt of Appeals for the Fifth Circuit · 1972
- United Gas Pipe Line Company v. Arvis E. Whitman, Sheriff and Ex-Officio Tax Collector, Bienville Parish, LouisianaCourt of Appeals for the Fifth Circuit · 1979
- United States of America v. State Tax Commission of the State of MississippiCourt of Appeals for the Fifth Circuit · 1974
- Kimmey v. H. A. Berkheimer, Inc.District Court, E.D. Pennsylvania · 1974
- Jack A. Stephens v. Portal Boat CompanyCourt of Appeals for the Fifth Circuit · 1986
5 more not listed; retrieve them via the Exa API.