Boston Elevated Ry. Co. v. Malley
District Court, D. Massachusetts
At Law. Action by the Boston Elevated Railway Company against John E. Malley, formerly an internal revenue collector, to recover taxes paid under protest. On demurrer to the declaration.
1Opinion of the Court
PETERS, District Judge.
This is an action at law, brought to recover $6,832.21, being the amount of taxes assessed against the plaintiff, collected and paid (under protest) by virtue of the Revenue Act of October 3, 191/, title 5, §§ 500-503 (Comp. St. 1918, Comp. St. Ann. Supp. 1919, §§ 6309%a-6309%d). Section 500 (section 6309%a) provides “a tax equivalent to three per centum of the amount paid fon the transportation by * * * waiter * * * of property by freight consigned from one point in the United States to another.”
The defendant, a former collector of internal revenue, demurs to the…
2Cases cited8 opinions
- Leary v. United StatesSupreme Court of the United States · 1872
- City of Boston v. Treasurer & Receiver GeneralMassachusetts Supreme Judicial Court · 1921
- Opinion of the Justices to the SenateMassachusetts Supreme Judicial Court · 1919
- American Steel-Barge Co. v. Cargo of Coal ex the City of EverettDistrict Court, D. Massachusetts · 1901
- Hagar v. . ClarkNew York Court of Appeals · 1879
3 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Bridge Auto Renting Corporation v. PedrickCourt of Appeals for the Second Circuit · 1949
- The Fort GainesDistrict Court, D. Maryland · 1928
- Powers v. CommissionerUnited States Board of Tax Appeals · 1932
- Boston Elevated Ry. v. CommissionerUnited States Board of Tax Appeals · 1938
- Coffin v. CommissionerUnited States Board of Tax Appeals · 1928
4 more not listed; retrieve them via the Exa API.