Bergdoll v. Pollock
Supreme Court of the United States
Error to the Circuit j Court of the United States for the Eastern District of Pe¿V.(sylvania. • On the 22d of January, 1874, the Commissioner of Internal Revenue, ■ acting under the authority of sect. 2 of “ An Act for the reduction of officers and expenses of the internal revenue,” approved Dec. 24, 1872, 17 Stat. 402, Rev. Stat. 3182, assessed a tax of $1,350 on Bergdoll & Psotta, the plaintiffs, for “ one thousand three hundred and fifty barrels of beer sold and removed,…
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Error to the Circuit j Court of the United States for the Eastern District of Pe¿V.(sylvania. • On the 22d of January, 1874, the Commissioner of Internal Revenue, ■ acting under the authority of sect. 2 of “ An Act for the reduction of officers and expenses of the internal revenue,” approved Dec. 24, 1872, 17 Stat. 402, Rev. Stat. 3182, assessed a tax of $1,350 on Bergdoll & Psotta, the plaintiffs, for “ one thousand three hundred and fifty barrels of beer sold and removed, &c., without proper stamps, to Oct. 1,1873.” This assessment having been duly certified to the collector, the tax was…
1Opinion of the CourtChief Justice Waite
The record presents only the exceptions to the exclusion of the testimony. The objection that the- assessment is insufficient in law, because too indefinite and uncertain, cannot be con-sidered here; as it does not appear to have been taken below.
The acts under which the tax was assessed —17 Stat. 402, sect. 2; 14 Stat. 104, sect. 9, amending sect. 20 of act of 1864 ; Rev. “Stat., sect. 3182 — make it the duty of'the Commissioner of Internal Revenue, in any case where upon inquiry it shall be ascertained that any list which has been delivered to a collector is imperfect or incomplete, in…
2Cases cited1 opinion
- Dandelet v. SmithSupreme Court of the United States · 1873
3Cited by11 opinions
- Decker v. KorthCourt of Appeals for the Tenth Circuit · 1955
- Roybark v. United StatesDistrict Court, S.D. California · 1952
- Clyde Allen v. W. H. O. Alfalfa Milling Co., a Colorado Corporation, Harry Spayd v. W. H. O. Alfalfa Milling Co., a Colorado CorporationCourt of Appeals for the Tenth Circuit · 1959
- Maroosis v. Smyth, Collector of Internal RevenueCourt of Appeals for the Ninth Circuit · 1951
- Harvey v. EarlyCourt of Appeals for the Fourth Circuit · 1951
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