Stockdale v. Insurance Companies
Supreme Court of the United States
Error to the Circuit Court for the District of Louisiana; the case being thus: The 116th section of the act of June 30th, 1864, as amended by the 13th section of the act of March 2d, 1867,* enacts: “Section 116. That there shall be levied, collected, and paid annually upon the gains, profits, and income of every person re- • siding in the United Slates, or of any citizen of the United States residing abroad, whether derived from any kind of property, rents, interest,…
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Error to the Circuit Court for the District of Louisiana; the case being thus: The 116th section of the act of June 30th, 1864, as amended by the 13th section of the act of March 2d, 1867,* enacts: “Section 116. That there shall be levied, collected, and paid annually upon the gains, profits, and income of every person re- • siding in the United Slates, or of any citizen of the United States residing abroad, whether derived from any kind of property, rents, interest, dividends, or salaries, or from any profession, trade, employment, or vocation, carried on in the United States or elsewhere,…
1Opinion of the Court
Mi’- Justice MILLER
delivered the opinion of the'court.
This was a suit brought in the court below agaiiist the plaintiff in error in his official character to recover taxes collected by him, which are alleged to have been illegally assessed against the insurance company. The appeal of the company to the Commissioner of Internal Revenue having' been decided against it, the tax was paid-'and suit' brought within six months, as provided' by the act of Congress. The insurance company recovered a'judgment in the Circuit Court, and the collector brings a writ of error in the interest *329of the.…
2Cited by121 opinions
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- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
- Welch v. HenrySupreme Court of the United States · 1938
- United States v. StewartSupreme Court of the United States · 1940
- Milliken v. United StatesSupreme Court of the United States · 1931
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