Legal Opinion
Taiyo Trading Co. v. Northam Trading Corp.
District Court, S.D. New York
Decided July 10, 1940PublishedCited by 2 opinions
1Opinion of the Court
CONGER, District Judge.
This is a motion to dismiss the complaint as against defendant James J. Hoey, Collector of Internal Revenue, on the ground that no facts are stated sufficient to constitute a claim against him.
The action was originally brought in the Supreme Court of the State of New York and removed here on petition of defendant James J. Hoey. The complaint alleges that plaintiff agreed to import matches into the United States, and to sell the same to defendant Northam, who agreed to pay the government the internal revenue taxes due thereon. Plaintiff then imported and delivered to…
2Cases cited6 opinions
- Crim v. Lumbermens Mut. Casualty Co.District Court, District of Columbia · 1939
- Kraus v. General Motors CorporationDistrict Court, S.D. New York · 1939
- Jamison v. LambornAppellate Division of the Supreme Court of the State of New York · 1923
- Julius Klugman's Sons, Inc. v. Oceanic Steam Nav. Co.District Court, S.D. New York · 1930
- Zenith Bathing Pavilion, Inc. v. Fair Oaks Steamship Corp.Appellate Division of the Supreme Court of the State of New York · 1925
1 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Watts v. MannCourt of Appeals of Texas · 1945
- Woods v. ParsonsDistrict Court, D. Nebraska · 1947