Prentiss v. Eisner
Court of Appeals for the Second Circuit
In Error to the 'District Court of the United States for the Southern District of New York. Action by Elizabeth S. Prentiss against Mark Eisner, Collector of Internal Revenue, Third District of New York. Judgment for defendant (260 Fed. 589), and plaintiff brings-error.
1Opinion of the Court
ROGERS, Circuit Judge.
This is an action to recover from the defendant the sum of $7,432.88, with interest, which amount the plaintiff alleges she was wrongfully compelled to pay to the defendant as collector of internal revenue. It appears that the plaintiff and her then husband, since deceased, filed with the defendant a joint return of their net income for the year 1913, pursuant to the act of Congress approv*17ed October 3, 1913. U. S. St. at L,. vol. 38, pt. I, c. 16, § II, p. 166. The aforesaid act of Congress, in paragraph B, p. 167, provided as follows :
‘•That, subject only to such…
2Cases cited8 opinions
- Knowlton v. MooreSupreme Court of the United States · 1900
- United States v. PerkinsSupreme Court of the United States · 1896
- Matter of Estate of SwiftNew York Court of Appeals · 1893
- In Re the Estate of GihonNew York Court of Appeals · 1902
- In Re the Transfer Tax Upon the Estate of PenfoldNew York Court of Appeals · 1915
3 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Keith v. JohnsonSupreme Court of the United States · 1926
- Rhode Island Hospital Trust Co. v. DoughtonSupreme Court of North Carolina · 1924
- Title Guarantee & Trust Co. v. EdwardsDistrict Court, S.D. New York · 1922
- Farmers' Loan & Trust Co. v. United StatesDistrict Court, S.D. New York · 1925
- McElligott v. KissamCourt of Appeals for the Second Circuit · 1921
10 more not listed; retrieve them via the Exa API.