Legal Opinion
Central R. v. Duffy
Court of Appeals for the Third Circuit
Decided May 3, 1923No. 2925PublishedCited by 7 opinions
1Opinion of the Court
DAVIS, Circuit Judge.
This action was instituted by the Central Railroad Company of New Jersey .against Charles V.'Duffy, collector of internal revenue of the United States for the Fifth district of New Jersey, to recover $72,010.22, with interest from June 15, 1917, paid under protest on assessment made for the taxable year of 1916. The case was tried to the court without a jury on an agreed statement of facts, and judgment was rendered for the complainant for $70,980.03, with interest. .Of this amount defendant concedes that complainant is entitled to recover $37,781.54.
The gross income of…
2Cases cited4 opinions
- Gould v. GouldSupreme Court of the United States · 1917
- Maryland Casualty Co. v. United StatesSupreme Court of the United States · 1920
- McCoach v. Minehill & Schuylkill Haven RailroadSupreme Court of the United States · 1913
- United States v. MoreheadSupreme Court of the United States · 1917
3Cited by7 opinions
- Duffy v. Central R. Co. of NJSupreme Court of the United States · 1925
- Eaton v. English & Mersick Co.Court of Appeals for the Second Circuit · 1925
- Simmons & Hammond Mfg. Co. v. CommissionerUnited States Board of Tax Appeals · 1925
- Illinois Cent. R. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1937
- Davidson & Case Lumber Co. v. MotterDistrict Court, D. Kansas · 1926
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