Legal Opinion
Woods v. Lewellyn
District Court, W.D. Pennsylvania
Decided November 15, 1921No. 2636PublishedCited by 12 opinions
At Law. Action by Edward A. Woods against C. G. Lewellyn, Collector of Internal Revenue for the Twenty-Third Revenue District.
1Opinion of the Court
GIBSON, District Judge.
This action is brought to recover taxes claimed by plaintiff to have been wrongfully assessed and which were paid under protest. The tax in question was assessed under section 209 of the Act of October 3, 1917, 40 Statutes at Large, c. 63, p. 307 (Comp. St. 1918, Comp. St. Ann. Supp. 1919, § 6336%j), which is as follows: '
“That in the case of a trade or business having no invested capital or not more than a nominal capital there shall be levied, assessed, collected and paid, in addition to the taxes under existing law and under this act, in lieu of the tax imposed by…
2Cases cited2 opinions
- Woods v. LewellynCourt of Appeals for the Third Circuit · 1918
- Lederer v. CadwaladerCourt of Appeals for the Third Circuit · 1921
3Cited by12 opinions
- Anderson v. United StatesCourt of Appeals for the Fifth Circuit · 1931
- Schwinn v. CommissionerUnited States Board of Tax Appeals · 1928
- Harrington v. CommissionerUnited States Board of Tax Appeals · 1924
- Elliott v. CommissionerUnited States Board of Tax Appeals · 1929
- Strouse v. CommissionerUnited States Board of Tax Appeals · 1931
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