Jewelers' Safety Fund Soc. v. Lowe
Court of Appeals for the Second Circuit
In .Error to the District Court of the United States for the Southern District of New York. Actions by the Jewelers’ Safety Fund Society against John Z. Lowe, Jr., Collector of Internal Revenue, and against Charles W. Anderson, Collector, etc. Judgments for defendants, and plaint iff brings error.
1Opinion of the Court
WARD, Circuit Judge.
These are actions by the Jewelers’ Society to recover taxes upon income for the years 1912, 1913, 1914, and 1915, paid to the Collector of Internal Revenue under protest, under section 38 of the Act of August 5, 1909, 36 Stat. 11, imposing an excise tax on the privilege of doing business, and under section 2G (b) of the Act of October 3, 1913, 38 Stat. 114, enacted in pursuance of the Sixteenth Amendment of the Constitution adopted in that year.
The deféndant demurred in each case on the ground that the complaint did not state facts sufficient to constitute a cause of…
2Cases cited1 opinion
- Penn Mutual Life Insurance v. LedererSupreme Court of the United States · 1920
3Cited by5 opinions
- Growers Credit Corp. v. CommissionerUnited States Tax Court · 1960
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- Jewelers' Safety Fund Soc. v. EdwardsDistrict Court, S.D. New York · 1926
- Bowen v. Railway Mail Ass'nDistrict Court, S.D. Florida · 1931
- Growers Credit Corp. v. CommissionerUnited States Tax Court · 1960