Legal Opinion
Weaver v. Ewers
Court of Appeals for the Eighth Circuit
Decided February 29, 1912No. 3,639PublishedCited by 4 opinions
In Error to the Circuit Court of the United States for the Southern District of Iowa. Action by Frank Ewers against II. O. Weaver, Collector of Internal Revenue. Judgment for plaintiff (182 Fed. 713), and defendant brings error.
1Opinion of the Court
CARLAND, Circuit Judge.
On October 1, 1910, Ewers commenced an action in the United States Circuit Court for the Southern District of Iowa, Eastern Division, to recover from Weaver, as col*248lector of internal revenue, the sum of $106 paid to him under protest as a tax and penalty assessed against Ewers as a wholesale dealer in oleomargarine. «Ewers stated his cause of action as follows:
“In and during January, 1910. plaintiff was engaged in business as a retail dealer in meats and packing house products, including oleomargarine, in the city of Keokuk, Lee county, Iowa. For the period beginning…
2Cases cited4 opinions
- United States v. BarnesSupreme Court of the United States · 1912
- San Francisco Savings & Loan Soc. v. CaryU.S. Circuit Court for the District of California · 1873
- Grier v. TuckerU.S. Circuit Court for the District of Western Arkansas · 1907
- Tucker v. GrierCourt of Appeals for the Eighth Circuit · 1908
3Cited by4 opinions
- Israelite House of David v. HoldenDistrict Court, W.D. Michigan · 1926
- Black v. BolenDistrict Court, W.D. Oklahoma · 1920
- Loomis v. WattlesCourt of Appeals for the Eighth Circuit · 1920
- Rock Island, Arkansas & Louisiana Railroad v. United StatesUnited States Court of Claims · 1918