Bell v. Gray
| Decision Date | 19 December 1960 |
| Docket Number | No. 14186.,14186. |
| Citation | 287 F.2d 410 |
| Parties | Margaret BELL and Estate of Lucille Nestley, Deceased, By Edward J. Nestley, Administrator, Appellants, v. William GRAY, District Director of Internal Revenue and Seldon R. Glenn, Former Collector of Internal Revenue, Appellees. |
| Court | U.S. Court of Appeals — Sixth Circuit |
Sol Goodman, Cincinnati, Ohio, Goodman & Goodman, Cincinnati, Ohio, on brief, for appellants.
Louise Foster, Department of Justice, Washington, D. C., Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson and Meyer Rothwacks, Attorneys, Department of Justice, Washington, D. C. and Jean L. Auxier, U. S. Atty., Lexington, Ky., on brief, for appellees.
Before McALLISTER, Chief Judge, and MARTIN and MILLER, Circuit Judges.
The above cause coming on to be heard on the record, the briefs of the parties, and the argument of counsel in open court, and the court being duly advised:
Now, therefore, it is ordered, adjudged and decreed that the judgment of the District Court, 191 F.Supp. 328, be affirmed upon the opinion of Judge Swinford.
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Evans-Hailey Company v. Crane Company
...172 (3rd Cir. 1961); and the presumption is always against jurisdiction, Bell v. Gray, 191 F.Supp. 328 (D.E.D. Ky.1960), affirmed 287 F.2d 410 (6th Cir. 1960). But the problem is more difficult where the defective allegations are in a removal petition, where considerations of state sovereig......
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Lamb v. United States, Civ. A. No. 83-601-0.
...on dates in 1981. The other thirteen do not allege specific filing dates. In Bell v. Gray, 191 F.Supp. 328 (E.D. Ky.1960), aff'd, 287 F.2d 410 (6th Cir.1960), the court dismissed a tax refund action because the complaint failed to allege that the claim for refund was filed within the statut......
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Wilson v. United States
...States, 264 F.2d 845 (5th Cir. 1959); United States v. Dempster, 265 F.2d 666 (6th Cir. 1959); Bell v. Gray, 191 F. Supp. 328, aff'd. 287 F.2d 410. As stated in Mill Creek & Minehill Nav. & R. Co. v. United States, 246 F. 1013 (D.C.Pa.1917), aff'd. 251 U.S. 539, 40 S.Ct. 118, 64 L.Ed. 404, ......
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Blanchard v. Terry & Wright, Inc., 15504.
...Defendants claimed that there was a presumption of no diversity of citizenship citing Bell v. Gray, D.C.Ky., 191 F.Supp. 328, affirmed 287 F.2d 410 (CA 6). The Bell case, however, does not support the proposition for which it was On April 10, 1963, during the pendency of defendants' motions......