Legal Opinion

United States v. Manufacturers National Bank

District Court, N.D. New York

Decided October 6, 1961No. Civ. 8135PublishedCited by 11 opinions

1Opinion of the Court

JAMES T. FOLEY, District Judge.

The question here is one of narrow scope and limited range, but retains the normal complexity of problems arising under the Internal Revenue laws. The government moves formally by motion in writing with attached exhibits for summary judgment. The defendant banking institution, without independent or cross motion, requests summary relief in its favor dismissing the complaint. Such informal request is permissible if the right to such relief is clear. United States v. Franklin Federal Savings & Loan Ass’n, D.C., 140 F.Supp. 286, 288; Farmers Insurance Exchange v.…

2Cases cited25 opinions

  1. Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
  2. Northern Securities Co. v. United StatesSupreme Court of the United States · 1904
  3. Ex Parte CollettSupreme Court of the United States · 1949
  4. Association of Westinghouse Salaried Employees v. Westinghouse Electric Corp.Supreme Court of the United States · 1955
  5. Francis v. Southern Pacific Co.Supreme Court of the United States · 1948

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3Cited by11 opinions

  1. United States v. Homer Pittman, Helen Jakob, and L. C. ChristensenCourt of Appeals for the Seventh Circuit · 1971
  2. J. Morton Rosenblum, Trustee v. United States of AmericaCourt of Appeals for the First Circuit · 1962
  3. In the Matter of Brewster-Raymond Company, Bankrupt. United States of America v. Ralph H. Coleman, Trustee in BankruptcyCourt of Appeals for the Sixth Circuit · 1965
  4. In the Matter of Chicagoland Ideel Cleaners, Inc., Bankrupt. United States of America v. Craig Phelps, Receiver in BankruptcyCourt of Appeals for the Seventh Circuit · 1974
  5. Fuentes v. United StatesUnited States Court of Claims · 1987

6 more not listed; retrieve them via the Exa API.

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