U. S. MUTUAL BENEFIT ASSOCIATION v. WELCH

Nos. 13599, 13600.

268 F.2d 201 (1959)

U. S. MUTUAL BENEFIT ASSOCIATION, Appellant, v. Russell A. WELCH, Director of Internal Revenue, Appellee. U. S. INSURANCE AGENCY COMPANY, Appellant, v. Russell A. WELCH, Director of Internal Revenue, Appellee.

United States Court of Appeals Sixth Circuit.

June 22, 1959.


Attorney(s) appearing for the Case

Andrew W. Kops, Cincinnati, Ohio, and J. Warren Dells, Cincinnati, Ohio, on the brief, for appellants.

Helen A. Buckley, Washington, D. C., and Andrew F. Oehmann, Acting Asst. Atty. Gen., Lee A. Jackson and A. F. Prescott, Dept. of Justice, Washington, D. C., Hugh K. Martin and Richard H. Pennington, Cincinnati, Ohio, on the brief, for appellee.

Before ALLEN, Circuit Judge, and BOYD and MATHES, District Judges.


BOYD, District Judge.

These cases were dismissed by mere entry of orders to that effect by the District Court on defendant's motions from which rulings these appeals were taken.

The single question presented relates to the jurisdiction of the Court to restrain collection of taxes assessed against the appellants under the Federal Insurance Contributions Act (Chap. 9, I.R.C. 1939), 26 U.S.C.A. § 1400 et seq. The dismissal by the District Court rested upon...

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