Skip to main content
· 5/27/1943

Korfund Co. v. Commissioner

Citations

  • 1 T.C. 1180
  • 1943 U.S. Tax Ct. LEXIS 154

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

  • holding that district court’s exercise of ancillary jurisdiction to resolve a dispute over an attorney’s charging lien was appropriate “even after disposition of the underlying case where jurisdiction was not explicitly retained”
  • holding ancillary enforcement jurisdiction does not end when a court renders a judgment on the merits or dismisses a case
  • recusal not warranted where judge did not act with “bias, prejudice, or any other improper motive” (citation omitted)
  • “[A]ncillary enforcement jurisdiction exists ‘to enable a court to function successfully, that is, to manage its proceedings, vindicate its authority, and effectuate its decrees.’” (quoting Kokkonen v. Guardian Life Ins. Co. of Am., 511 U.S. 375, 380 (1994))
  • reviewing the history of pendent, ancillary, and ancillary enforcement jurisdiction
  • describing supplemental jurisdiction authorized under 28 U.S.C. § 1367

Source: CourtListener parenthetical corpus (CC0).

Judges: Disney

Read full opinion on CourtListener

Sourced from CourtListener / Free Law Project (CC0).

This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.