Legal Opinion
Nichols v. Smith
Court of Appeals for the First Circuit
Decided November 22, 1929No. 2356PublishedCited by 4 opinions
1Opinion of the Court
BINGHAM, Circuit Judge.
This is an action at law brought by the plaintiff, appellee, against the collector of internal revenue to recover the sum of $4,868.72 and interest from date of payment, that sum being an additional tax for the year 1917, claimed to have been illegally assessed and collected. Tbe tax was paid under protest and refund was duly claimed and rejected. The additional tax was based on the amount of an alleged loss incurred by the plaintiff in the sale of certain stock.
In the District Court judgment was rendered in favor of the plaintiff, and this appeal was taken.
It was found…
2Cases cited8 opinions
- United States v. FlannerySupreme Court of the United States · 1925
- Heiner v. TindleSupreme Court of the United States · 1928
- McCaughn v. LudingtonSupreme Court of the United States · 1925
- Lucas v. AlexanderSupreme Court of the United States · 1929
- Goodrich v. EdwardsSupreme Court of the United States · 1921
3 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Morrisdale Coal Co. v. CommissionerCourt of Appeals for the Third Circuit · 1938
- Mitchell v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1931
- Bloch v. CommissionerCourt of Appeals for the Fourth Circuit · 1930
- Davison v. United StatesUnited States Court of Claims · 1934