Legal Opinion
Bowers v. American Surety Co.
Court of Appeals for the Second Circuit
Decided January 7, 1929No. 58PublishedCited by 23 opinions
1Opinion of the CourtL. Hand, Circuit Judge
(after stating the facts as above). Section 250(b) of the Revenue Act of 1918 (40 Stat. 1083) provided that, if the Commissioner should determine that the amount paid by a taxpayer was less than should have been paid, the balance should be paid upon notice and demand by the collector. Section 3187 of the Revised Statutes (26 USCA § 116) provided that, if any person was liable to pay taxes which for ten days after notice and demand it neglected to pay, the collector might distrain upon his chattels and land. It is quite true that, in an action at law to recover a tax, the United States must…
2Cases cited25 opinions
- Washington Gas Light Co. v. District of ColumbiaSupreme Court of the United States · 1896
- Oceanic Steam Navigation Co. v. Compania Transatlantica EspanolaNew York Court of Appeals · 1892
- Graham v. Du PontSupreme Court of the United States · 1923
- United States v. RindskopfSupreme Court of the United States · 1882
- Warner Valley Stock Co. v. SmithSupreme Court of the United States · 1897
20 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- United States v. Joseph G. LeaseCourt of Appeals for the Second Circuit · 1965
- United States v. Frank H. Molitor, Frank H. Molitor v. United StatesCourt of Appeals for the Ninth Circuit · 1964
- United States v. Coast Wineries, Inc.Court of Appeals for the Ninth Circuit · 1942
- Melillo v. United StatesDistrict Court, E.D. New York · 1965
- Porter v. MauleCourt of Appeals for the Fifth Circuit · 1947
18 more not listed; retrieve them via the Exa API.