Rensselaer & S. R. v. Irwin
Court of Appeals for the Second Circuit
In Error to the District Court of the United States for the Northern District of New York. Complaint by the Rensselaer & Saratoga Railroad Company against Roscoe Irwin, as Collector of Internal Revenue. A demurrer to the complaint was sustained (239 Fed. 739), and plaintiff brings error.
1Opinion of the Court
WARD, Circuit Judge.
This is a writ of error to a judgment dismissing the complaint on demurrer. The action is to recover taxes paid under protest by the plaintiff to the defendant as collector of internal revenue of the Fourteenth district of the state of New York assessed upon its income for the years 1913 and 1914 under section *7272, G(a), of the Act of October 3, 1913 (38 Stat. 172, c. 16), which reads:
“The normal tax hereinbefore imposed upon individuals likewise shall be levied, assessed, and paid annually upon the entire net income arising or accruing from all sources during the preceding…
2Cases cited1 opinion
- Anderson v. Morris & E. R.Court of Appeals for the Second Circuit · 1914
3Cited by86 opinions
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- Hamilton v. Kentucky & I. Terminal R.Court of Appeals for the Sixth Circuit · 1923
- Reynolds v. McMurrayCourt of Appeals for the Tenth Circuit · 1932
- Gold & Stock Telegraph Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1936
- United States v. Western Union Telegraph Co.Court of Appeals for the Second Circuit · 1931
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