De Bary v. Dunne
U.S. Circuit Court for the District of Oregon
On Motion to Dismiss. This is an action to recover from the collector of internal revenue the sum of S209.99. with interest as prayed for, on the ground that the money was illegally exacted and collected as license fees from the plaintiffs as wholesale and retail liquor dealers withiD the state and district of Oregon.
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On Motion to Dismiss. This is an action to recover from the collector of internal revenue the sum of S209.99. with interest as prayed for, on the ground that the money was illegally exacted and collected as license fees from the plaintiffs as wholesale and retail liquor dealers withiD the state and district of Oregon. It is alleged that the plaintiffs were importers of wines and liquors, and as such conducted the business of wholesale liquor dealers in the city of New York, and paid annually the special tax imposed by the government, but that they never at any time conducted said business in…
1Opinion of the CourtWoeverton, District Judge
(after stating the facts as above).After the issues bad thus been formulated, the defendant moved the court to dismiss the action upon two grounds; First, that It was prematurely brought; and second, that the court is without jurisdiction to hear and determine the same. The motion is based upon section 3226, Revised Statutes of the United States (U. S. Comp. St. 1901, p. 2088), which provides that:
“No suit shall be maintained in any court for the recovery of any internal tax alleged to have been erroneously or illegally assessed or collected * * * *962until appeal shall have been duly made to the…
2Cases cited8 opinions
- Cheatham v. United StatesSupreme Court of the United States · 1876
- Snyder v. MarksSupreme Court of the United States · 1883
- Nichols v. United StatesSupreme Court of the United States · 1869
- Collector v. HubbardSupreme Court of the United States · 1871
- United States v. Savings BankSupreme Court of the United States · 1882
3 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Public Service Ry. Co. v. HeroldCourt of Appeals for the Third Circuit · 1916
- United States v. PuseyCourt of Appeals for the Ninth Circuit · 1931
- United States v. RichardsCourt of Appeals for the Eighth Circuit · 1928
- Loomis v. WattlesCourt of Appeals for the Eighth Circuit · 1920
- Rock Island, Arkansas & Louisiana Railroad v. United StatesUnited States Court of Claims · 1918