SMART v. UNITED STATES


222 F.Supp. 65 (1963)

Jessica M. SMART, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court S. D. New York.

September 30, 1963.


Attorney(s) appearing for the Case

Shephard Kole, New York City, for plaintiff.

Robert M. Morgenthau, U. S. Atty., S. D., New York, for defendant; Robert Arum, Asst. U. S. Atty., of counsel.


DAWSON, District Judge.

This is a motion by the defendant under Rule 12(c) of the Federal Rules of Civil Procedure for judgment on the pleadings. The underlying action is one to recover payments made under protest of the tax on self-employment income for the year 1960. There being no issues of fact this case may be decided upon the legal issues raised by the pleadings.

The plaintiff-taxpayer here, Jessica M. Smart, is a citizen of the United States. During...

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