· 9/20/1979
Middle Atlantic Distributors, Inc. v. Commissioner
Citations
- 72 T.C. 1136
- 1979 U.S. Tax Ct. LEXIS 55
How courts have described this case
Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.
- holding that where a plaintiff is not seeking more than $75,000, it is legally certain that jurisdictional facts do not establish a sufficient amount in controversy to qualify for federal subject-matter jurisdiction
- finding that the absolute maximum plaintiff could recover in the case was less than $1,000
- analyzing an Equal Protection challenge, and the 6 difference between facial invalidity, selective enforcement, and First Amendment as- 7 applied challenge
- rejecting proposition “that more than $75,000 [was] at issue because of the possibility that [one defendant] could offensively deploy . . . [the plaintiff’s] declaratory judgment victory to hold [another defendant] liable”
Source: CourtListener parenthetical corpus (CC0).
Judges: Sterrett
Read full opinion on CourtListenerSourced from CourtListener / Free Law Project (CC0).
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