Legal Opinion
Alyea-Nichols Co. v. United States
District Court, S.D. Illinois
Decided April 15, 1926No. Nos. 17299, 17300PublishedCited by 3 opinions
1Opinion of the Court
FITZHENRY, District Judge.
These are actions in assumpsit, brought by plaintiff against defendants, to recover revenue taxes which had been levied and assessed against “Belt Automobile Indemnity Association,” a reciprocal or interinsuranee exchange, established in accordance with the laws of the state of Illinois, upon schedules which plaintiff was required by the revenue officers of defendants to fill out and file. The first entitled cause (17299) is brought under the Tucker Act (24 Stat. 505),. the amount in controversy being less than $10,000. The other suit is against the former collector…
2Cases cited18 opinions
- Gould v. GouldSupreme Court of the United States · 1917
- United States v. MerriamSupreme Court of the United States · 1923
- Hecht v. MalleySupreme Court of the United States · 1924
- Penn Mutual Life Insurance v. LedererSupreme Court of the United States · 1920
- Williams v. Peyton's LesseeSupreme Court of the United States · 1819
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3Cited by3 opinions
- Glenn H. McCarthy, Inc. v. Southern UnderwritersCourt of Appeals of Texas · 1946
- Standard Oil Co. v. FoxDistrict Court, S.D. West Virginia · 1934
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