United States v. Emery, Bird, Thayer Realty Co.
Supreme Court of the United States
ERROR TO THE DISTRICT COURT OE THE UNITED STATES FOR THE WESTERN DISTRICT OF MISSOURI. The facts, which involve the jurisdiction of the District Court sitting as a Court of Claims and also of the validity of a tax imposed under the Corporation Tax Law of 1909, are stated in the opinion. The District Court was without jurisdiction of the suit. The remedy, if any, is an action against the collector, expressly provided by statute.
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ERROR TO THE DISTRICT COURT OE THE UNITED STATES FOR THE WESTERN DISTRICT OF MISSOURI. The facts, which involve the jurisdiction of the District Court sitting as a Court of Claims and also of the validity of a tax imposed under the Corporation Tax Law of 1909, are stated in the opinion. The District Court was without jurisdiction of the suit. The remedy, if any, is an action against the collector, expressly provided by statute. Nichols v. United States, 7 Wall. 122. Where a revenue act expressly provides a particular remedy for the recovery of taxes illegally assessed and paid, such remedy is…
1Opinion of the CourtJustice Holmes
This is a suit under the Judicial Code of March 3, 1911, c. 231, § 24, par. 20,36 Stat. 1087,1093, formerly the Tucker Act of March 3, 1887, c. 359, §§ 1, 2, 24 Stat. 505, to recover the amount of taxes paid under protest. It presents two questions: Whether the District Court sitting as a Court of Claims had jurisdiction of this case; and whether the claimant, the defendant in error, was ‘engaged in business’ or ‘doing business’ within the meaning of the Corporation Tax Law of August 5,1909, c. 6, § 38, 36 Stat. 11, 112. The District Court asserted its jurisdiction and gave judgment for the…
2Cases cited5 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Dooley v. United StatesSupreme Court of the United States · 1901
- McCoach v. Minehill & Schuylkill Haven RailroadSupreme Court of the United States · 1913
- Zonne v. Minneapolis SyndicateSupreme Court of the United States · 1911
- United States v. New York & Cuba Mail Steamship Co.Supreme Court of the United States · 1906
3Cited by222 opinions
- United States v. MitchellSupreme Court of the United States · 1983
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Flora v. United StatesSupreme Court of the United States · 1960
- Flora v. United StatesSupreme Court of the United States · 1958
- Von Baumbach v. Sargent Land Co.Supreme Court of the United States · 1917
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