United States v. Nashville, C. & St. L. Ry
Court of Appeals for the Sixth Circuit
In Error to the District. Court of the United States for the Middle District of Tennessee; Edward T. Sanford, Judge. Action by the United States against the Nashville, Chattanooga & St. Eotiis Railway. A demurrer to the declaration was sustained, and the actions dismissed, and plaintiff brings error.
1Opinion of the Court
KNAPPEN, Circuit Judge.
In June, 1916, the United States, under the direction of its Commissioner of Internal Revenue, brought suit to recover from defendant an excise tax of 1 per cent., claimed to be due from it for each of the years 1909 and 1910, respectively, under section 38 of the Revenue Act of August 5, 1909 (36 Stat. 11, 112, c. 6). The declaration alleged the filing by defendant with the Commissioner of Internal Revenue on February 25, 1910, and February 21, 1911, of returns of its net income for the years 1909 and 1910, respectively ; that both returns were incorrect as to the…
2Cases cited13 opinions
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