Loomis v. Wattles
Court of Appeals for the Eighth Circuit
In Error to the District Court of the United States for the District of Nebraska; Joseph W. Woodrough, Judge. Action by Gurdon W. 'Wattles against George L. Loomis, "as Collector of Internal Revenue for the District of Nebraska. Judgment for plaintiff, and defendant brings error.
1Opinion of the Court
CARLAND, Circuit Judge.
This is an action by defendant in error, hereafter plaintiff, to recover from plaintiff in error, hereafter defendant, an income tax levied under Act Oct. 3, 1913, c. 16, 38 Stat. 166, and paid under protest. Plaintiff had judgment in the trial court and defendant brings error.
*877The facts are as follows: On January 13, 1914, the stockholders of the United States National Bank of Omaha, Neb., voted an increase of the capital stock of the association in the sum of $300,000. On the same day the board of directors declared a special dividend of 420/7 per cent., payable…
2Cases cited12 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Towne v. EisnerSupreme Court of the United States · 1918
- Lynch v. TurrishSupreme Court of the United States · 1918
- Stewart v. BarnesSupreme Court of the United States · 1894
- Kings County Savings Institution v. BlairSupreme Court of the United States · 1886
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3Cited by4 opinions
- Raiche v. Standard Oil Co.Court of Appeals for the Eighth Circuit · 1943
- Israelite House of David v. HoldenDistrict Court, W.D. Michigan · 1926
- United Shoe Machinery Corp. v. WhiteDistrict Court, D. Massachusetts · 1935
- H. B. Glover Co. v. BladineDistrict Court, N.D. Iowa · 1928