Lynch v. Turrish
Supreme Court of the United States
CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE EIGHTH CIRCUIT. The case is stated in the opinion.
1Opinion of the CourtJustice McKenna
Suit to recover an income tax, paid under protest, assessed under the Act of October 3, 1913, 38 Stat. 166.
The fá®ís, as admitted by demurrer, are these: Respondent, Turrish, who was plaintiff in the trial court, made a return of his income for the calendar year 1914 which showed that he had no net income for that year; afterwards the Commissioner, of Internal Revenue made a supplemental assessment showing that he had received a net income of $32,712.08, which, because of specific deductions and exemptions, resulted in no normal tax, but as the net income exceeded the sum of $20,000 the…
2Cases cited4 opinions
- Collector v. HubbardSupreme Court of the United States · 1871
- Gray v. DarlingtonSupreme Court of the United States · 1872
- Bailey v. Railroad Co.Supreme Court of the United States · 1875
- Bailey v. Railroad Co.Supreme Court of the United States · 1882
3Cited by122 opinions
- Old Colony Railroad v. CommissionerSupreme Court of the United States · 1932
- United States v. PhellisSupreme Court of the United States · 1921
- Merchants' Loan & Trust Co. v. SmietankaSupreme Court of the United States · 1921
- United States v. Safety Car Heating & Lighting Co.Supreme Court of the United States · 1936
- Gulf Oil Corp. v. LewellynSupreme Court of the United States · 1918
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