Legal Opinion
Southern Paperboard Corporation v. United States
District Court, S.D. New York
Decided January 26, 1955PublishedCited by 22 opinions
1Opinion of the Court
DIMOCK, District Judge.
This is an action by a Delaware corporation to recover internal revenue stamp taxes from the United States.
The United States moves to dismiss the complaint pursuant to Rule 12(b) (3) F.R.C.P., 28 U.S.C., on the ground that the action has been brought in the wrong district. It bases its position upon one of the venue provisions of Title 28 of the United States Code. That provision is section 1402 which provides, in substance, that these actions to recover internal revenue taxes “may be prosecuted only in the judicial district where the plaintiff resides.”
The old law was…
2Cases cited8 opinions
- Suttle v. Reich Bros. Construction Co.Supreme Court of the United States · 1948
- Freiday v. CowdinDistrict Court, S.D. New York · 1949
- Hadden v. Barrow, Wade, Guthrie & Co.District Court, N.D. Ohio · 1952
- Chicago & North Western Ry. Co. v. DavenportDistrict Court, S.D. Iowa · 1994
- Phillips v. Pope & Talbot, Inc.District Court, S.D. New York · 1952
3 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Robert E. Lee & Co. v. VeatchCourt of Appeals for the Fourth Circuit · 1961
- Hoffman Motors Corporation v. Alfa Romeo SpADistrict Court, S.D. New York · 1965
- Eastern Motor Express, Inc. v. EspenshadeDistrict Court, E.D. Pennsylvania · 1956
- Abbott Laboratories v. CelebrezzeDistrict Court, D. Delaware · 1964
- Wear-Ever Aluminum, Inc. v. SiposDistrict Court, S.D. New York · 1960
17 more not listed; retrieve them via the Exa API.