Galm v. United States
United States Court of Claims
The Reporters’ statement of the case: The averments of the claimants’ petition sufficiently appear in the opinion of the court. The first act of Congress imposing a tax or duty on incomes was that approved August 5, 1861 (12 Stat. L., p. 309, secs. 49, 50, 51). This was amended b}^ the act approved July 1, 1862 (12 Stat. L., p. 472, sec. 89, et seq.), which is always referred to as the “ income tax law.”
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The Reporters’ statement of the case: The averments of the claimants’ petition sufficiently appear in the opinion of the court. The first act of Congress imposing a tax or duty on incomes was that approved August 5, 1861 (12 Stat. L., p. 309, secs. 49, 50, 51). This was amended b}^ the act approved July 1, 1862 (12 Stat. L., p. 472, sec. 89, et seq.), which is always referred to as the “ income tax law.” The evident intent of the income tax was to levjr and collect a tax upon the gain or profit which accrued to a person from any of the sources enumerated in the ninetieth section. The words as…
1Opinion of the CourtPeelle, J.
The question in this case arises on the defendants’ demurrer to the petition on the ground that the facts alleged therein are not sufficient to constitute a cause of action.
The material facts averred in the petition are that during the late civil war the claimant was enrolled in the city of New York as first lieutenant, Company C, Fifty-eighth New York Volunteer Infantry, and as such was duly mustered and commissioned to take rank from September 7, 1861. He served in that capacity until October 1, 1862, when by reason of disabilities incurred in the line of duty, while stationed at Fair-fax…
2Cases cited11 opinions
- Pollock v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1895
- United States v. MooreSupreme Court of the United States · 1878
- Stockdale v. Insurance CompaniesSupreme Court of the United States · 1874
- Grant v. United StatesSupreme Court of the United States · 1869
- United States v. SmithSupreme Court of the United States · 1895
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3Cited by2 opinions
- Latham v. United StatesUnited States Court of Claims · 1912
- Reichherzer v. United StatesUnited States Court of Claims · 1908