Plant v. Walsh
District Court, D. Connecticut
At Raw. Action by Morton F. Plant against James J. Walsh, Collector of Internal Revenue. Decree ordered for plaintiff.
1Opinion of the Court
THOMAS, District Judge.
This action was brought by Morton F. Plant to recover income taxes assessed in 1916 for the years 1913 and 1914 and paid under protest to avoid penalties. Before the case was ready for trial Mr. Plant died and the executors of his estate have been substituted as plaintiffs.
*723[1] One of the questions presented is whether the taxpayer was rightly assessed on the sum of $60,455.61 representing corporate dividends declared prior to March 1, 1913, and payable subsequent to March 1, 1913, to stockholders of record at dates prior to that time.
The Act of October 3, 1913 (38 Stat.…
2Cases cited3 opinions
- Gould v. GouldSupreme Court of the United States · 1917
- United States v. GuinzburgCourt of Appeals for the Second Circuit · 1921
- Staats v. Biograph Co.Court of Appeals for the Second Circuit · 1916
3Cited by44 opinions
- Kraft Foods Company v. Commissioner of Internal Revenue, (Two Cases)Court of Appeals for the Second Circuit · 1956
- Thacher v. LoweDistrict Court, S.D. New York · 1922
- Doggett v. BurnetCourt of Appeals for the D.C. Circuit · 1933
- Welsh, Governor v. SellsIndiana Supreme Court · 1963
- Cecil v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1939
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