OLBERDING, DOING BUSINESS AS VESS TRANSFER CO., ET AL.

v.

ILLINOIS CENTRAL RAILROAD CO., INC.

Citator

Cited By

• Olberding v. Ill. Cent. R.R. Co., Inc., 346 U.S. 338 (U.S. 1953)
  …resented, is in direct conflict with that of the First Circuit in Martin [*340] v. Fischbach Trucking Co., 183 F. 2d 53, with which the Third Circuit has recently agreed, McCoy v. Siler, 205 F. 2d 498. To resolve the conflict, we granted certiorari. 345 U. S. 950. This is a horse soon curried. Congress, in conferring jurisdiction on the district courts in cases based solely on diversity of citizenship, has been explicit to confine such suits to “the judicial district where all plaintiffs or all defendants r…
• Fahs v. John W. Martin in Bankr. for Fla. E. Coast Ry. Co., 224 F.2d 387 (5th Cir. 1955)
  …has twice taken the view expressed here,16 and we cannot follow the reasoning that led the Court of Appeals for the Fourth Circuit to affirm per curiam the case of National Fruit Product Co. v. United States, 4 Cir., 199 F. 2d 754, certiorari denied 345 U.S. 950, 73 S.Ct. 866, 97 L.Ed. 1373. The judgment of the District Court is, therefore, Affirmed. . “By hypothesis, the national law nearly always must operate on some foundation of preexisting state interests. If national common law is used to define th…
• Psaty v. United States, 442 F.2d 1154 (3d Cir. 1971)
  …burden of proving the assessment was erroneous. Ehlers v. Vinal, 382 F. 2d 58 (8th Cir. 1968), Gibson v. United States, 360 F. 2d 457 (5th Cir. 1966), National Fruit Products Co. v. United States, 199 F. 2d 754 (4th Cir. 1952), cert. denied, [*1159] 345 U.S. 950, 73 S.Ct. 866, 97 L.Ed. 1373. Since the nature of the suit is an action for money had and received, the taxpayer has the burden of showing that the United States has money belonging to him. In Steele v. United States, 280 F. 2d 89 (8th Cir. 1960)…