Maryland Casualty Co. v. United States
Supreme Court of the United States
APPEAL FROM THE COURT OF CLAIMS. The case is stated in the opinion.
1Opinion of the CourtJustice Clarke
Under warrant of the Act of Congress, approved August 5, 1909, c. 6, 36 Stat. 11, 113, the Government collected from the claimant, a corporation organized as an insurance company under the laws of Maryland, an excise tax for the years 1909, 1910, 1911 and 1912, and, under warrant of the Act of Congress of October 3, 1913, c. 16, 38 Stat. 114, 166, it likewise collected an excise tax for the first two months of 1913, and an income tax for the remaining months of that year.
This suit, instituted in the Court of Claims, to recover portions of such payments claimed to have been unlawfully…
2Cases cited8 opinions
- United States v. GrimaudSupreme Court of the United States · 1911
- Southern Pacific Co. v. LoweSupreme Court of the United States · 1918
- United States v. BirdsallSupreme Court of the United States · 1914
- Cheatham v. United StatesSupreme Court of the United States · 1876
- Maillard v. LawrenceSupreme Court of the United States · 1854
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3Cited by458 opinions
- Brewster v. GageSupreme Court of the United States · 1930
- Brown v. HelveringSupreme Court of the United States · 1934
- United States v. Felt & Tarrant Manufacturing Co.Supreme Court of the United States · 1931
- Tucker v. AlexanderSupreme Court of the United States · 1927
- William A. Smith, Claimant-Appellee v. Jesse Brown, Secretary of Veterans AffairsCourt of Appeals for the Federal Circuit · 1994
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