Dodge v. Osborn
Court of Appeals for the D.C. Circuit
Hearing on an appeal by the plaintiffs from an order of the Supreme Court of the District of Columbia holding an equity court, sustaining a motion by the defendant to dismiss, and dismissing, a bill in equity to restrain the Commissioner of Internal .Revenue from assessing and collecting a surtax imposed upon the plaintiffs’ income under the Federal income tax law.
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Hearing on an appeal by the plaintiffs from an order of the Supreme Court of the District of Columbia holding an equity court, sustaining a motion by the defendant to dismiss, and dismissing, a bill in equity to restrain the Commissioner of Internal .Revenue from assessing and collecting a surtax imposed upon the plaintiffs’ income under the Federal income tax law. The Court in the opinion stated the facts as follows: Appellants, John F. Dodge and Horace E. Dodge, plaintiffs below, filed a bill in equity in the supreme court of the District of Columbia seeking to enjoin the assessment and…
1Opinion of the CourtJustice Van Orsdel
The provision of the income tax law directly involved is found in subdivision 2 of the division a of sec. 2, as follows: “In addition to the income tax provided under this section (herein referred to as the normal income tax) there shall be levied, assessed, and collected upon the net income of every individual an additional income tax (herein referred to as the additional tax) of 1 per centum per annum upon the amount by which the total net income exceeds $20,000, and does not exceed $50.000, and 2 per centum per annum upon the amount by which the total net income exceeds $50,000 and does…
2Cases cited12 opinions
- Pollock v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1895
- Pollock v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1895
- Snyder v. MarksSupreme Court of the United States · 1883
- Corbus v. Alaska Treadwell Gold Mining Co.Supreme Court of the United States · 1903
- Pacific Steam Whaling Co. v. United StatesSupreme Court of the United States · 1903
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3Cited by2 opinions
- Penn Mut. Indem. Co. v. CommissionerUnited States Tax Court · 1959
- Penn Mut. Indem. Co. v. CommissionerUnited States Tax Court · 1959