Legal Opinion
Billy Rose's Diamond Horseshoe, Inc. v. United States
District Court, S.D. New York
Decided January 8, 1971No. 69 Civ. 1303PublishedCited by 4 opinions
1Opinion of the Court
RYAN, District Judge.
Plaintiff has moved for summary judgment for recovery of internal revenue taxes which it alleges were illegally assessed and collected.
*77Defendant has cross-moved for summary judgment, dismissing the complaint.
Plaintiff, Billy Rose’s Diamond Horseshoe, Inc., was a New York corporation. It had its principal place of business in this District. It was dissolved on December 15, 1966, but under Section 1006 of the New York Business Corporation Law,. McKinney’s Consol. Laws, c. 4, it may maintain this action.
This action was filed on March 31, 1969. Service of process was made on…
2Cases cited24 opinions
- Commissioner v. BrownSupreme Court of the United States · 1965
- Williamson v. BerrySupreme Court of the United States · 1850
- Fairbanks v. United StatesSupreme Court of the United States · 1939
- Commissioner of Internal Revenue v. José FerrerCourt of Appeals for the Second Circuit · 1962
- Commissioner of Internal Revenue v. Golonsky. Commissioner of Internal Revenue v. GoldCourt of Appeals for the Third Circuit · 1952
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3Cited by4 opinions
- National-Standard Company v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1984
- Sirbo Holdings, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1973
- Sirbo Holdings, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1975
- Billy Rose's Diamond Horseshoe, Inc. (In Dissolution) v. United StatesCourt of Appeals for the Second Circuit · 1971