Quinn v. Dimond
Court of Appeals for the Ninth Circuit
In Error to tbe Circuit Court of the United States for the Northern District of California. This was an action at law by W. H. Dimond and others against John C. Quinn, collector of internal revenue, to recover money paid, under protest, as an assessment under the internal revenue laws. The case was tried to the court without a jury, and the court after making findings of fact and of law, rendered judgment for plaintiffs. Defendant brings error.
1Opinion of the Court
GILBERT, Circuit Judge.
The defendants in error were the plaintiffs in an action brought against John C. Quinn, collector of internal revenue for the First district of California, to recover the sum of $300, paid, under protest, upon an assessment made against them by the commissioner of internal revenue, under the internal revenue laws of the United States, upon the ground that the said plaintiffs were wholesale liquor dealers. The plaintiffs, in their complaint, set forth the transactions which were held to render them liable to the tax, and stated that, during the period for which they had…
2Cases cited7 opinions
- Farmers and Mechanics' Nat. Bank v. . LoganNew York Court of Appeals · 1878
- Slack v. Tucker & CSupreme Court of the United States · 1875
- United States v. BonhamDistrict Court, D. South Carolina · 1887
- United States v. AllenDistrict Court, N.D. Iowa · 1889
- United States v. HowellU.S. Circuit Court for the District of Louisiana · 1884
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3Cited by3 opinions
- Continental Nat. Bank v. National City Bank of New YorkCourt of Appeals for the Ninth Circuit · 1934
- Western Express Co. v. United StatesCourt of Appeals for the Eighth Circuit · 1905
- United States v. ChevallierU.S. Circuit Court for the District of Oregon · 1900