Edwards v. Keith
Court of Appeals for the Second Circuit
Appeal from the District Court of the United States for the Eastern District of New York. Action by Charles Jerome Edwards against Henry P. Keith, as collector, to recover part of the income tax paid by plaintiff. From a judgment sustaining a demurrer to the amended complaint and dismissing the complaint on its merits, plaintiff appeals.
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Appeal from the District Court of the United States for the Eastern District of New York. Action by Charles Jerome Edwards against Henry P. Keith, as collector, to recover part of the income tax paid by plaintiff. From a judgment sustaining a demurrer to the amended complaint and dismissing the complaint on its merits, plaintiff appeals. This cause comes here upon appeal from a judgment sustaining a demurrer to the amended complaint and dismissing said complaint on the merits. The opinion of Judge Chatfield will be found in 224 Fed. 585.
1Opinion of the Court
LACOMBE, Circuit Judge.
[1] The action is brought to recover part of the income tax for 1913 paid by plaintiff. The statute (Act .Oct, 3, 1913, 38 Stat. 114, 166) provides for the levying an individual tax on those liable to pay “upon the entire net income arising or accruing from all sources in the preceding calendar year.” Eor the year 1913 the period is 10 months only, the statute taking effect March 1, 1913. The act thus defines net income:
“That, subject only to such exemptions and deductions as are hereinafter allowed, the net income of a taxable person shall include gains, profits, and…
2Cases cited2 opinions
- In re WrightCourt of Appeals for the Second Circuit · 1907
- In re WrightDistrict Court, W.D. New York · 1907
3Cited by47 opinions
- United States v. Safety Car Heating & Lighting Co.Supreme Court of the United States · 1936
- Tax Commissioner v. PutnamMassachusetts Supreme Judicial Court · 1917
- Miller v. GearinCourt of Appeals for the Ninth Circuit · 1919
- Woods v. LewellynCourt of Appeals for the Third Circuit · 1918
- Corn Exchange Bank v. United StatesCourt of Appeals for the Second Circuit · 1930
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