Legal Opinion
John M. Hirst & Co. v. Gentsch
Court of Appeals for the Sixth Circuit
Decided February 8, 1943No. 9244PublishedCited by 40 opinions
1Opinion of the Court
SIMONS, Circuit Judge.
The single question presented upon the appeal relates to the jurisdiction of the court to restrain collection of taxes assessed against the appellant under the Federal Insurance Contributions Act (Internal Revenue Code, Chapt. 9, sub-Chapt. A, § 1400 et seq., approved February 10, 1939, 53 Stat. 175, 26 U.S.C.A. Int.Rev.Code, § 1400 et seq.), and the Federal Unemployment Tax Act (Internal Revenue Code, Chapt. 9, sub-Chapt. C, § 1600 et seq., 53 Stat. 183, 26 U.S.C.A. Int.Rev.Code, § 1600 et seq). The District Court dismissed the bill on the ground that it lacked…
2Cases cited8 opinions
- Miller v. Standard Nut Margarine Co. of Fla.Supreme Court of the United States · 1932
- Toucey v. New York Life InsuranceSupreme Court of the United States · 1941
- Hill v. WallaceSupreme Court of the United States · 1922
- Allen v. Regents of the University SystemSupreme Court of the United States · 1938
- Dodge v. BradySupreme Court of the United States · 1916
3 more not listed; retrieve them via the Exa API.
3Cited by40 opinions
- Shelton v. Gill, Collector of Internal RevenueCourt of Appeals for the Fourth Circuit · 1953
- Homan Mfg. Co., Inc. v. H. A. LongCourt of Appeals for the Seventh Circuit · 1957
- Reams v. Vrooman-Fehn Printing Co.Court of Appeals for the Sixth Circuit · 1944
- United States and David J. Feddor, Revenue Agent, Internal Revenue Service v. J. Richard DemaCourt of Appeals for the Seventh Circuit · 1976
- Bartolomeo Monge v. James G. Smyth, Collector of Internal Revenue for the First District of CaliforniaCourt of Appeals for the First Circuit · 1956
35 more not listed; retrieve them via the Exa API.