Legal Opinion

Brampton Woolen Co. v. Field

District Court, D. New Hampshire

Decided January 22, 1931PublishedCited by 2 opinions

1Opinion of the Court

MORRIS, District Judge.

This is an action brought by the Brampton Woolen-Company, a corporation having its principal place of business in Newport, in the district of New Hampshire, against John H. Field, United States collector of internal revenue for the district of New Hampshire, to recover the sum of $82,561.70’, revenue tax assessed on the 1918 income which the plaintiff alleges was illegally exacted by the defendant and was paid under .protest.

The writ was filed March 11, 1930. On April 8, 1930, the defendant, appearing specially for the purpose only of objecting to the jurisdiction of…

2Cases cited18 opinions

  1. Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
  2. McClellan v. CarlandSupreme Court of the United States · 1910
  3. United States v. Emery, Bird, Thayer Realty Co.Supreme Court of the United States · 1915
  4. Stange v. United StatesSupreme Court of the United States · 1931
  5. Russell v. United StatesSupreme Court of the United States · 1929

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3Cited by2 opinions

  1. Flora v. United StatesSupreme Court of the United States · 1960
  2. Flora v. United StatesSupreme Court of the United States · 1960

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