Mayes v. Paul Jones & Co.
Court of Appeals for the Sixth Circuit
In Error to the District Court of the United States for the Western District of Kentucky; Walter Evans, Judge. Action by Paul Jones & Co. against T. Scott Mayes, Collector of Internal Revenue for the Eifth Collection District of Kentucky. Judgment for plaintiff (265 Fed. 365), and defendant brings error.
1Opinion of the Court
DONAHUE, Circuit Judge.
This is a proceeding in error to reverse the judgment of the United States District Court, Western District of Kentucky, in the case of Paul Jones & Co., successor of the firm of Paul Jones & Co., rectifiers and wholesale liquor dealers, to recover rectified spirits taxes assessed against that firm under the provisions of section 304 of the Act of October 3, 1917 (Comp. St. 1918, Comp. St. Ann. Supp. 1919, § 5986c), and paid under protest. By the agreement of counsel the cause was submitted to the court, without the intervention of a jury, upon an agreed statement of…
2Cases cited18 opinions
- Stanley v. Supervisors of AlbanySupreme Court of the United States · 1887
- Norris v. JacksonSupreme Court of the United States · 1870
- Lehnen v. DicksonSupreme Court of the United States · 1893
- St. Louis v. RutzSupreme Court of the United States · 1891
- United States v. Cerecedo Hermanos Y CompañiaSupreme Court of the United States · 1908
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3Cited by16 opinions
- Walker v. United StatesCourt of Appeals for the Eighth Circuit · 1936
- Baldwin Rubber Co. v. Paine & Williams Co.Court of Appeals for the Sixth Circuit · 1938
- United States v. Pennsylvania & Lake Erie Dock Co.Court of Appeals for the Sixth Circuit · 1921
- Colonial Mutual Compensation Insurance v. MitchellCalifornia Court of Appeal · 1934
- Corey v. Atlas Coal & Coke Co.Court of Appeals for the Sixth Circuit · 1922
11 more not listed; retrieve them via the Exa API.