Legal Opinion
Monjar v. Higgins
District Court, S.D. New York
Decided May 27, 1942PublishedCited by 2 opinions
1Opinion of the Court
RIFKIND, District Judge.
Motion by defendant, for summary judgment pursuant to Rule 56, Federal Rules of Civil Procedure, 28 U.S.C.A. following section 723c.
By his complaint, plaintiff seeks a refund of taxes alleged to have been erroneously or illegally collected from him for the years 1926 and 1927. Only the taxes applicable to 1926 are the subject of this application, the complaint having heretofore been dismissed as to the 1927 taxes. Monjar v. Higgins, D.C.S.D.N.Y.1941, 39 F.Supp. 633.
The facts which are decisive of this motion are not in dispute. On March 15, 1927, plaintiff filed an…
2Cases cited6 opinions
- Lewis v. ReynoldsSupreme Court of the United States · 1932
- Stone v. WhiteSupreme Court of the United States · 1937
- United States v. Jefferson Electric Manufacturing Co.Supreme Court of the United States · 1934
- Cohen v. United StatesCourt of Appeals for the First Circuit · 1940
- In Re BrannerCourt of Appeals for the Second Circuit · 1925
1 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- United States v. MonjarDistrict Court, D. Delaware · 1942
- Northrop Aircraft, Inc. v. California Employment Stabilization CommissionCalifornia Supreme Court · 1948