National Paper & Type Co. v. Edwards
District Court, S.D. New York
At Law. Action by the National Paper & Type Company against William H. Edwards, Collector of Internal Revenue for the Second District of New York.
1Opinion of the Court
MACK, Circuit Judge:
This is a suit to recover the sum of $183,-844.14, income and excess-profits taxes assessed against the plaintiff for the fiscal year ending- March 31, 1919, under sections 230, 233, and 301 of the Revenue Act of 1918 (Comp. St. Ann. Supp. 1919, §§ 6336%nn, 6336%p, 6336T/isaa),1 and alleged to have been paid by the plaintiff under protest.
It appears from the complaint that during the year in question the plaintiff was engaged in the business of exporting goods from the United States and of selling such goods in foreign countries. The total gross business of the plaintiff…
2Cases cited3 opinions
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
- LaBelle Iron Works v. United StatesSupreme Court of the United States · 1921
- William E. Peck & Co. v. LoweSupreme Court of the United States · 1918
3Cited by5 opinions
- Barclay & Co. v. EdwardsSupreme Court of the United States · 1925
- National Paper & Type Co. v. BowersSupreme Court of the United States · 1924
- Neuss Hesslein & Co. v. EdwardsDistrict Court, S.D. New York · 1928
- Untermyer v. AndersonSupreme Court of the United States · 1928
- Untermyer v. AndersonSupreme Court of the United States · 1928