Legal Opinion
Columbia University Club v. Higgins
District Court, S.D. New York
Decided May 20, 1938PublishedCited by 3 opinions
1Opinion of the Court
MANDELBAUM, District Judge.
This is a motion to dismiss the complaint as not státing a cause of action.
The suit involves a claim for refund of federal taxes assessed against and collected from the plaintiff, Columbia University Club. The following statutes are pertinent to the issue: Section 500(a) (2) of the Revenue Act of 1926, 44 Stat. 91, as amended by- Section 412(a) (2) of the Revenue Act of 1928, 45 Stat. 864, as amended by Section 711(b) (2) of the'Revenue Act of 1932, 47 Stat. 271, 26 U.S.C.A. § 940(c). The latter section is now in effect, although all of the aforementioned sections…
2Cases cited6 opinions
- Gould v. GouldSupreme Court of the United States · 1917
- Reinecke v. Northern Trust Co.Supreme Court of the United States · 1929
- Hassett v. WelchSupreme Court of the United States · 1938
- McFeely v. CommissionerSupreme Court of the United States · 1935
- S. B. McMaster, Inc. v. Chevrolet Motor Co.District Court, E.D. South Carolina · 1925
1 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Banking & Trading Corp. v. Reconstruction Finance Corp.District Court, S.D. New York · 1956
- Bowles v. Edwards Mfg. Co.District Court, S.D. New York · 1944
- Santos v. ChappellNew York Supreme Court · 1971