National Bank of Commerce v. Allen
District Court, E.D. Missouri
At Law. Action by the National Bank of Commerce in St: Louis against E. B. Allen, United States Collector of Internal Revenue for the First District of Missouri, to recover taxes paid on the reassessment of corporation taxes for the years 1909, 1910, and 1911. On plaintiff’s motion for judgment on the pleadings.
1Opinion of the Court
DYER, District Judge.
The question before the court and pres-, ently to be decided is raised by the-plaintiff’s motion for judgment on pleadings.
The plaintiff filed its petition against the defendant to recover certain sums of money paid by it (under protest) to the defendant,'who was and still is the Collector of Internal Revenue for the First Collection District of Missouri.
The petition is in three counts. Under the first count judgment is asked in the sum of $1,932.31; under the second count for the sum of $1,870.43; and under the third count for the sum of $1,502.04. These several amounts…
2Cases cited2 opinions
- Eliot Nat. Bank v. GillDistrict Court, D. Massachusetts · 1913
- State ex rel. Campbell v. BrinkopSupreme Court of Missouri · 1911
3Cited by5 opinions
- Abbot Laboratories International Co. v. United StatesDistrict Court, N.D. Illinois · 1958
- First Nat. Bank of Jackson v. McNeelCourt of Appeals for the Fifth Circuit · 1917
- Northern Trust Co. v. McCoachDistrict Court, E.D. Pennsylvania · 1914
- Eisenberg v. CommissionerUnited States Board of Tax Appeals · 1928
- Ferguson v. Fidelity Union Trust Co.Court of Appeals for the Third Circuit · 1928