Legal Opinion
Powell v. United States
Court of Appeals for the Ninth Circuit
Decided November 12, 1941No. 9678PublishedCited by 5 opinions
1Opinion of the Court
PIANEY, Circuit Judge.
This action was brought to recover the amount paid by one Powell to Vierhus, then a Collector of Internal Revenue and Henricksen, an Acting Collector of Internal Revenue, as a tax, alleged to be illegally exacted.
Alaska Dredging Company, hereafter called the taxpayer, was incorporated in Washington on March 8, 1902. Prior to March 1, 1913, it acquired title to five mining claims and seven-eighths interest1 in another. On June 3, 1908, it entered into an agreement with Wonder Dredging Company, a Delaware corporation, hereafter called Wonder, by which it agreed to sell to…
2Cases cited8 opinions
- Helvering v. TaylorSupreme Court of the United States · 1935
- Burnet v. HoustonSupreme Court of the United States · 1931
- Assessors v. OsbornesSupreme Court of the United States · 1870
- Smietanka v. Indiana Steel Co.Supreme Court of the United States · 1921
- Union Trust Co. of San Francisco v. WardellSupreme Court of the United States · 1922
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3Cited by5 opinions
- United States v. Charles A. HarrisCourt of Appeals for the Fifth Circuit · 1955
- Rose Ella Roybark v. United States of America, Norman Roybark v. United StatesCourt of Appeals for the Ninth Circuit · 1955
- Western Maryland Railway Company v. United StatesDistrict Court, D. Maryland · 1955
- Commonwealth Trust Co. of Pittsburgh v. United StatesDistrict Court, W.D. Pennsylvania · 1951
- First Nat. Ben. Soc. v. StuartCourt of Appeals for the Ninth Circuit · 1946