Legal Opinion
Empire Fuel Co. v. Hays
District Court, N.D. West Virginia
Decided February 8, 1924PublishedCited by 11 opinions
1Opinion of the Court
BAKER, District Judge.
This is an action of trespass on the case in assumpsit, commenced on July 14, 1920, by the Empire Fuel Com-. pany, a West Virginia corporation, chartered on the 5th day of April, 1917, under the laws of the state of West Virginia, plaintiff, against S. A. Hays, United States collector of internal revenue for the district of West Virginia, defendant, to recover the sum of $35,668.23, with interest thereon from the 30th day of August, 1919, additional excess profit tax assessed against the plaintiff corporation for the year 1917, alleged to have been illegally collected by…
2Cases cited12 opinions
- Knowlton v. MooreSupreme Court of the United States · 1900
- Gould v. GouldSupreme Court of the United States · 1917
- LaBelle Iron Works v. United StatesSupreme Court of the United States · 1921
- United States v. IshamSupreme Court of the United States · 1873
- American Net & Twine Co. v. WorthingtonSupreme Court of the United States · 1891
7 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Alexander & Garrett v. United StatesDistrict Court, S.D. Georgia · 1927
- Gus Sun Booking Exchange Co. v. DeaneDistrict Court, S.D. Ohio · 1926
- Appeal of WhybrowUnited States Board of Tax Appeals · 1925
- Bradford Co. v. CommissionerUnited States Board of Tax Appeals · 1928
- Fellows Medical Manufacturing Co. v. CommissionerUnited States Board of Tax Appeals · 1927
6 more not listed; retrieve them via the Exa API.