Detroit Hotel Co. v. Brady
District Court, E.D. Michigan
At Law. Action by the Detroit Hotel Company against James J. Brady, Collector of Internal Revenue, First District of Michigan.
1Opinion of the Court
TUTTEE, District Judge.
This is an action in assumpsit to recover from the defendant, as collector of internal revenue, the amount of certain taxes paid, under protest, to his predecessor in office by the plaintiff corporation, such taxes having been exacted, wrongfully as plaintiff claims, under the Corporation Excise Tax Law. Act Cong. Aug. 5, 1909, c. 6, § 38, 36 Stat. at L. 11, 112. After the payment of said taxes plaintiff made the statutory claim for refund thereof, and, on the rejection of such claim by tbe Commissioner of Internal Revenue, brought this action, alleging that—
“by reason…
2Cases cited7 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- United States v. Emery, Bird, Thayer Realty Co.Supreme Court of the United States · 1915
- Patton v. BradySupreme Court of the United States · 1902
- Zonne v. Minneapolis SyndicateSupreme Court of the United States · 1911
- Sage v. United StatesSupreme Court of the United States · 1919
2 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Davidson v. RaffertyDistrict Court, E.D. New York · 1929
- 1426 Woodward Ave. Corp. v. United StatesDistrict Court, E.D. Michigan · 1946
- 233-5 West 125th Street Corp. v. HoeyDistrict Court, S.D. New York · 1947