Greenport Basin & Construction Co. v. United States
District Court, E.D. New York
At Law. Separate actions by the Greenport Basin & Construction Company and by Ira M. Young against the United States. On demurrers to the complaints.
1Opinion of the Court
GARVIN, District Judge.
These are two actions, each to recover an amount of excess profits tax paid by the plaintiff under the revenue Act approved October 3, 1917. Plaintiff claims that the regulations adopted by the Treasury Department, under which the tax was paid, go beyond the plain intent and meaning of the law. The cases come before the court on demurrers, which involve the same questions of law and are on the following grounds :(1) That it appears upon the face of the said complaint that the complaint does not state facts sufficient to constitute a cause of action.(2) That the…
2Cases cited4 opinions
- Morrill v. JonesSupreme Court of the United States · 1883
- United States v. HvoslefSupreme Court of the United States · 1915
- City of Philadelphia v. the CollectorSupreme Court of the United States · 1867
- Chesebrough v. United StatesSupreme Court of the United States · 1904
3Cited by3 opinions
- Greenport Basin & Construction Co. v. United StatesSupreme Court of the United States · 1923
- Hyatt Roller Bearing Co. v. United StatesUnited States Court of Claims · 1930
- Walsh v. Capewell Horse Nail Co.Court of Appeals for the Second Circuit · 1925