First Nat. Bank of Jackson v. McNeel
Court of Appeals for the Fifth Circuit
Error to the District Court of the United States for the Northern District of Alabama; Wm. I. Grubb, Judge. Action by the First National Bank of Jackson, Miss., against John D. McNeel, Collector of Internal Revenue. There was a judgment for defendant, and plaintiff brings error.
1Per curiam
The claim asserted by the plaintiff in error, the First National Bank of Jackson, Miss., is that in the ascertainment of its net income in the year 1909 for the purpose of determining the amount of the tax payable-by it under the Corporation Tax Act of 1909 (36 Stat. L. 112-117) there should have been a deduction from the gross amount of its income during that year of the amount of the tax assessed, and paid by it, during that year, pursuant to the provisions of section 4273 of the Code of Mississippi of 1906, which is as follows:
“Bmiles; How Tawed (Laws 1890, page 6). — The president,…
2Cases cited5 opinions
- Home Savings Bank v. City of Des MoinesSupreme Court of the United States · 1907
- Eliot Nat. Bank v. GillCourt of Appeals for the First Circuit · 1914
- Northern Trust Co. v. McCoachDistrict Court, E.D. Pennsylvania · 1914
- Bank of Oxford v. Town of OxfordMississippi Supreme Court · 1892
- National Bank of Commerce v. AllenDistrict Court, E.D. Missouri · 1914
3Cited by12 opinions
- Wisconsin Gas & Electric Co. v. United StatesSupreme Court of the United States · 1944
- Robinson v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1931
- Porter v. United StatesCourt of Appeals for the Ninth Circuit · 1928
- State Ex Rel. Davis v. State Board of EqualizationMontana Supreme Court · 1937
- Massey v. LedererDistrict Court, E.D. Pennsylvania · 1921
7 more not listed; retrieve them via the Exa API.