R. H. Martin, Inc. v. Edwards
District Court, S.D. New York
At Eaw. Action by R. H. Martin, Inc., against William H. Edwards, Collector of Internal Revenue, Second District of New York.
1Opinion of the Court
AUGUSTUS N. HAND, District Judge.
The plaintiff brings this suit to recover the sum of $8,348.50, the amount of an excess profits tax alleged to have been erroneously assessed under the Revenue Act of 1917, and paid to the defendant under protest. The plaintiff corporation acted as sole agent for the Martin Bennett Asbestos Mines, located at Thetford Mines, in the Province of Quebec. Under a written agreement, dated June 14, 1913, made between the Martin Bennett Asbestos Mines and Robert H. Martin, it was provided that invoices and bill's of lading for each shipment of ore made by the Martin…
2Cases cited1 opinion
- Anderson v. Farmers' Loan & Trust Co.Court of Appeals for the Second Circuit · 1917
3Cited by12 opinions
- Hubbard-Ragsdale Co. v. DeanDistrict Court, S.D. Ohio · 1926
- Atlantic Coast Distributors v. Com'r of Internal RevenueCourt of Appeals for the Fourth Circuit · 1929
- FEEDERS'SUPPLY CO. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1929
- Dreyer Commission Co. v. HellmichCourt of Appeals for the Eighth Circuit · 1928
- Strayer's Business College, Inc. v. CommissionerCourt of Appeals for the Fourth Circuit · 1929
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