Legal Opinion
Iredell v. De Laski & Thropp Circular Woven Tire Co.
Court of Appeals for the Third Circuit
Decided July 5, 1923No. 2921PublishedCited by 16 opinions
1Opinion of the Court
BUFFINGTON, Circuit Judge.
In the court below, the plaintiff brought suit and recovered a judgment against Samuel Iredell, collector, for taxes paid under protest, whereupon the collector sued out this writ of error. His contention is that the taxes in question were assessable under section 201 of the Revenue Act of 1917 (Comp. St. 1918, Comp. St. Ann. Supp. 1919, § 6336jgb), while that of the plaintiff is that they were assessable under section 209 (section 6336)^j). The court below, sustained this latter contention and we agree with its view. That court, in an opinion reported at 268 Fed.…
2Cases cited1 opinion
- De Laski & Thropp Circular Woven Tire Co. v. IredellDistrict Court, D. New Jersey · 1920
3Cited by16 opinions
- Hubbard-Ragsdale Co. v. DeanDistrict Court, S.D. Ohio · 1926
- Edward P. Allison Co. v. Commissioner of Int. Rev.Court of Appeals for the Eighth Circuit · 1933
- FEEDERS'SUPPLY CO. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1929
- Fuller & Smith v. RoutzahnDistrict Court, N.D. Ohio · 1927
- GREENAWALT v. COMMISSIONERUnited States Board of Tax Appeals · 1933
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