Legal Opinion
United States v. City of New York
Court of Appeals for the Second Circuit
Decided May 27, 1949No. 231, Docket 21291PublishedCited by 17 opinions
1Opinion of the Court
FRANK, Circuit Judge.
In United States v. Woodworth, 2 Cir., 170 F.2d 1019, we held that 28 U.S. C.A. § 1341 does not bar a suit in the federal courts by the United States to obtain an injunction against the collection of a state or city tax. Accordingly, the district court had jurisdiction of the subject matter. As the United States could have instituted a separate suit seeking the relief sought by its petition, we treat the filing of that petition as such a suit. True, in such a suit, it would have been necessary to serve the City. But the City, already a party to the condemnation…
2Cases cited9 opinions
- Meredith v. Winter HavenSupreme Court of the United States · 1943
- Great Lakes Dredge & Dock Co. v. HuffmanSupreme Court of the United States · 1943
- Matthews v. RodgersSupreme Court of the United States · 1932
- Stratton, Secretary of State of Illinois, v. St. Louis Southwestern Railway Co.Supreme Court of the United States · 1932
- Pratt Institute v. . City of New YorkNew York Court of Appeals · 1905
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3Cited by17 opinions
- Mottolese v. KaufmanCourt of Appeals for the Second Circuit · 1949
- United States v. LivingstonDistrict Court, E.D. South Carolina · 1959
- Federal Reserve Bank of Boston v. Commissioner of Corporations and Taxation of the Commonwealth of MassachusettsCourt of Appeals for the First Circuit · 1974
- United States v. 70.39 Acres of LandDistrict Court, S.D. California · 1958
- United States v. Bureau Of Revenue Of State Of New MexicoCourt of Appeals for the Tenth Circuit · 1961
12 more not listed; retrieve them via the Exa API.