Legal Opinion
Singleton v. Mathis
Court of Appeals for the Eighth Circuit
Decided December 27, 1960No. Nos. 16561, 16562PublishedCited by 20 opinions
1Opinion of the Court
MATTHES, Circuit Judge.
These actions, separately brought, have the common objective of enjoining appellee, Director of Internal Revenue for the State of Arkansas, from assessing and collecting a $250 gaming tax on each of two pinball machines owned by appellant Stewart and rented by him to appellant Singleton.1 The Director filed a motion to dismiss the complaint in each case, and upon due consideration the court granted the motions and dismissed the complaints for lack of jurisdiction. These appeals followed.
In summary, the complaints alleged that the “Nite Club” pinball machine, while…
2Cases cited15 opinions
- Miller v. Standard Nut Margarine Co. of Fla.Supreme Court of the United States · 1932
- Dodge v. OsbornSupreme Court of the United States · 1916
- Bailey, Collector of Internal Revenue v. GeorgeSupreme Court of the United States · 1922
- Dodge v. BradySupreme Court of the United States · 1916
- Tomlinson v. SmithCourt of Appeals for the Seventh Circuit · 1942
10 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Church of Scientology of California v. United States of America and Sandra Baker, Revenue OfficerCourt of Appeals for the Ninth Circuit · 1990
- United States and David J. Feddor, Revenue Agent, Internal Revenue Service v. J. Richard DemaCourt of Appeals for the Seventh Circuit · 1976
- Bob Jones University v. John B. Connally, Secretary of the Treasury of the United States and Johnnie M. Walters, Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1973
- Stern & Co. v. State Loan and Finance CorporationDistrict Court, D. Delaware · 1962
- Crenshaw County Private School Foundation, Etc., D/B/A Crenshaw Christian Academy v. John B. Connally, Jr., Secretary of the Treasury of the U. S.Court of Appeals for the Fifth Circuit · 1973
15 more not listed; retrieve them via the Exa API.