Gulf Oil Corp. v. Lewellyn
District Court, W.D. Pennsylvania
In Equity. Suit by the Gulf Oil Corporation against C. G. Eewellyn, Collector of Internal Revenue for the Twenty-Third District of Pennsylvania. Judgment for plaintiff.
1Opinion of the Court
ORR, District Judge.
The plaintiff has brought this suit to recover from the defendant the sum of $114,244.40, with interest from February'17, 1915, the payment of which was illegally exacted of the plaintiff by reason of a wrong construction of certain provisions of Act. Cong. Oct. 3, 1913, c. 16, 38 Stat. 114-166, commonly called the “Income Tax Law of 1913.” In pursuance of a stipulation in writing, the case has been tried by the court without a jury. From the evidence produced at the trial, the court has found the following facts:
First. The Gulf Oil Corporation is a corporation duly…
2Cases cited7 opinions
- Gibbons v. MahonSupreme Court of the United States · 1890
- Collector v. HubbardSupreme Court of the United States · 1871
- Gray v. DarlingtonSupreme Court of the United States · 1872
- Bailey v. Railroad Co.Supreme Court of the United States · 1882
- Lynch v. TurrishCourt of Appeals for the Eighth Circuit · 1916
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3Cited by2 opinions
- United States v. MellonCourt of Appeals for the Third Circuit · 1922
- Lewellyn v. Gulf Oil Corp.Court of Appeals for the Third Circuit · 1917