Eliot Nat. Bank v. Gill
Court of Appeals for the First Circuit
In Error to the District Court of the United States for the District of Massachusetts; Geo. H. Bingham, Judge. Action by the Eliot National Bank against' James D. Gill, Internal Revenue Collector. Judgment for defendant, and plaintiff brings error.
1Opinion of the Court
DODGE, District Judge.
The facts in this case were agreed, and are fully stated in the opinion below (210 Fed. 933).
[1] The plaintiff bank, in making its returns of taxable net income required by the Corporation Tax I,aw, was entitled by the provisions of that act to deduct from its gross income “all sums paid by it within the year for taxes imposed under the authority * * * of any state.” It deducted, in each of the three years here in question, the taxes assessed upon the shares of its capital stock under the authority of provisions of the Massachusetts statutes then in force, and thereafter…
2Cases cited1 opinion
- Eliot Nat. Bank v. GillDistrict Court, D. Massachusetts · 1913
3Cited by30 opinions
- Aiken v. BurnetSupreme Court of the United States · 1931
- United States v. Lyle B. Snider, United States of America v. Lyle B. Snider, and Sue T. SniderCourt of Appeals for the Fourth Circuit · 1974
- W. P. Brown & Sons Lumber Co. v. BurnetSupreme Court of the United States · 1931
- Woods v. LewellynCourt of Appeals for the Third Circuit · 1918
- Seaman v. BowersCourt of Appeals for the Second Circuit · 1924
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