RUBEL CORPORATION v. RASQUIN

No. 25.

132 F.2d 640 (1943)

RUBEL CORPORATION v. RASQUIN et al.

Circuit Court of Appeals, Second Circuit.

January 7, 1943.


Attorney(s) appearing for the Case

Yellin & Levy, of New York City (George F. von Kolnitz, Jr., of Washington, D. C., of counsel), for plaintiff-appellant.

Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, Samuel H. Levy, and Clarence E. Dawson, Sp. Asst. to Atty. Gen., and Harold M. Kennedy, U. S. Atty., and Frank J. Parker, Asst. U. S. Atty., both of Brooklyn, N. Y., for appellee.

Before SWAN, AUGUSTUS N. HAND, and CHASE, Circuit Judges.


CHASE, Circuit Judge.

The plaintiff sued in the District Court for the Eastern District of New York to recover in one suit for each year income taxes paid for the fiscal years ended March 31, 1926, 1927, 1928 and 1929 respectively. The defendant moved to dismiss the complaint in each action on the ground, among others, that § 284(d) of the Revenue Act of 1926, 26 U.S.C.A. Int.Rev.Code § 322 (c) (2, 3), barred the suit. All those motions were granted and...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases