Legal Opinion
Goodcell v. Graham
Court of Appeals for the Ninth Circuit
Decided November 4, 1929No. 5833PublishedCited by 15 opinions
1Opinion of the Court
WILBUR, Circuit Judge.
The question involved in this case is the proper interpretation of the word “stay” used in section 611 of the Revenue Act adopted by Congress in 1928 (45 Stat. 875, 26 USCA § 2611). The appellees brought an action to recover $9,039.40 taxes they paid under duress to the appellant as Internal Revenue Commissioner on December 3, 1924, for the year 1917, after the five-year period of limitation had run. 26 USCA § 2607, 45 Stat. 874. The appellees predicated their right to recover upon sections 3220 and 3226 of the Revised Statutes (26 USCA §§ 149, 156), and section 250(d)…
2Cases cited6 opinions
- Church of the Holy Trinity v. United StatesSupreme Court of the United States · 1892
- Bowers v. New York & Albany Lighterage Co.Supreme Court of the United States · 1927
- Russell v. United StatesSupreme Court of the United States · 1929
- Bowers, Collector of Internal Revenue v. New York & Albany Lighterage Co. Same v. Seaman. Same v. FullerSupreme Court of the United States · 1927
- Huntley v. GileCourt of Appeals for the Ninth Circuit · 1929
1 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- United States v. NaderCourt of Appeals for the Ninth Circuit · 2008
- Margery G. Huntress v. Estate of Carroll B. Huntress, Deceased, Geneve HuntressCourt of Appeals for the Seventh Circuit · 1956
- Sulzbacher v. Continental Casualty Co.Court of Appeals for the Eighth Circuit · 1937
- Regla Coal Co. v. BowersDistrict Court, S.D. New York · 1929
- United States v. Southern Lumber Co.Court of Appeals for the Eighth Circuit · 1931
10 more not listed; retrieve them via the Exa API.