Legal Opinion
United States v. Phillips
Court of Appeals for the Third Circuit
Decided January 24, 1928No. 3485PublishedCited by 12 opinions
1Opinion of the Court
WOOLLEY, Circuit Judge.
This action was instituted in the District Court under authority of paragraph 20 of section 24 of the Judicial Code (USCA title 28, §' 41, p. 35) and was brought under the Revenue Act of 1917 (40 Stat. 300) to recover additional income taxes which the plaintiff alleged had been unlawfully assessed against him and unlawfully collected by a former collector of internal revenue.
After the plaintiff had made his income tax return for 1917 the Commissioner assessed against him for that year an additional tax of $23,452.85 which he paid under protest and now seeks to recover…
2Cases cited4 opinions
- Edwards v. DouglasSupreme Court of the United States · 1925
- Mason v. RoutzahnSupreme Court of the United States · 1927
- Heiner v. CrosbyCourt of Appeals for the Third Circuit · 1928
- Chase v. United StatesSupreme Court of the United States · 1894
3Cited by12 opinions
- Cohen v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1935
- Harbison v. LewellynDistrict Court, W.D. Pennsylvania · 1928
- F. T. Dooley Lumber Co. v. United StatesCourt of Appeals for the Eighth Circuit · 1933
- George E. Johnson and Sylvia v. Johnson v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1982
- Lewellyn v. HarbisonCourt of Appeals for the Third Circuit · 1929
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