Irwin v. Gavit
Court of Appeals for the Second Circuit
In Error to the District Court of the United States for the Northern District of New York. Action at law by E. Palmer Gavit against Roscoe Irwin, Collector of Internal Revenue for the Fourteenth District of New York, to recover income tax and penalties assessed against plaintiff’s income under Act Oct. 3, 1913 (38 Stat. 114), for the years 1913, 1914, and 1915, which was paid by him under protest. Judgment for plaintiff, and defendant brings error.
1Opinion of the Court
MANTON, Circuit Judge.
The complaint sets forth in separate causes of action claims for taxes and penalties assessed and paid under the 1913, 1914, and 1915 income tax laws. The total amount is $21,-602.16. Judgment was demanded for this amount, with interest and costs. The plaintiff in error demurred on the ground that the complaint failed to state facts sufficient to constitute a cause of action. This demurrer was overruled,' and judgment entered as demanded in the complaint.
■ One Anthony N. Brady died, leaving a will which provided, among other things, as follows:
“All the rest, residue and…
2Cases cited13 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- Towne v. EisnerSupreme Court of the United States · 1918
- Doyle v. Mitchell Brothers Co.Supreme Court of the United States · 1918
- Merchants' Loan & Trust Co. v. SmietankaSupreme Court of the United States · 1921
8 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Irwin v. GavitSupreme Court of the United States · 1925
- Estate of PlattCalifornia Supreme Court · 1942
- Douglas v. EdwardsCourt of Appeals for the Second Circuit · 1924
- United States v. CarpenterCourt of Appeals for the Tenth Circuit · 1936
- Estate of PlattCalifornia Supreme Court · 1942
1 more not listed; retrieve them via the Exa API.