Brewster v. Walsh
District Court, D. Connecticut
At Law. Action by Frederick F. Brewster against James J, Walsh, as Collector of Internal Revenue.
1Opinion of the Court
THOMAS, District Judge.
This action arises under the Income Tax Daw of. 1916 (39 Stat. 756). The plaintiff seeks to recover of the defendant, who is collector of internal revenue for the district of Connecticut, $17,689.13, which amount the plaintiff paid to the government under protest, as an additional income tax assessed against him for the year ending December 31, 1916. The plaintiff further claims that there is also due him the additional sum of $67.66, which, the government concedes was an overpayment of normal tax andj is rightly due the plaintiff, so that the total amount claimed by…
2Cases cited30 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- Towne v. EisnerSupreme Court of the United States · 1918
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3Cited by5 opinions
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- Hartford-Connecticut Trust Co. v. EatonDistrict Court, D. Connecticut · 1928
- Gist v. CraigSupreme Court of South Carolina · 1927