Schweizer v. Mager
District Court, N.D. Illinois
At Raw. .Action by. Albert H. Schweizer against Harry F. Mager, former Collector of Internal Revenue for the First District of Illinois. On demurrer to declaration.
1Opinion of the Court
RINDREY, District Judge.
Defendant demurs to plaintiff’s declaration, which alleges: That plaintiff is in the business of receiving farm produce for sale on commission, which he sells as such commission merchant to others to be resold at retail. That the plaintiff receives said goods into his possession, advances all necessary • charges thereon, such as carriage and warehouse and inspection charges, and sells same in his own name, only receiving the proceeds and transmitting the same to the consignor, deducting all advancements and his commission. That he paid all federal tax imposed by the…
2Cases cited20 opinions
- New York, New Haven & Hartford Railroad v. Interstate Commerce CommissionSupreme Court of the United States · 1906
- United States v. GoldenbergSupreme Court of the United States · 1897
- Lau Ow Bew v. United StatesSupreme Court of the United States · 1892
- Gardner v. CollinsSupreme Court of the United States · 1829
- National Lead Co. v. United StatesSupreme Court of the United States · 1920
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3Cited by5 opinions
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- Albert M. Travis Co. v. HeinerDistrict Court, W.D. Pennsylvania · 1924
- Haynes v NeshewatMichigan Supreme Court · 2007