Legal Opinion
Wilson v. Eisner
Court of Appeals for the Second Circuit
Decided April 3, 1922No. 250PublishedCited by 65 opinions
1Opinion of the Court
MANTON, Circuit Judge.
For convenience, we shall refer to the parties herein as plaintiff and defendant, as below. The defendant, by virtue of his authority, on July 5, 1916, assessed against the plaintiff an additional income tax for the year ending December 31, 1913. -Pursuant to this demand of the defendant, the plaintiff paid $962.12 under protest and claim of duress. A receipt was given, acknowledging payment of this additional tax, under date of November 22, 1917. Thereafter the plaintiff appealed to the Commissioner of Internal Revenue, pursuant to the regulations of the Secretary of…
2Cases cited7 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Oscanyan v. Arms Co.Supreme Court of the United States · 1881
- Von Baumbach v. Sargent Land Co.Supreme Court of the United States · 1917
- Union Pacific Railway Co. v. McDonaldSupreme Court of the United States · 1894
- Pleasants v. FantSupreme Court of the United States · 1875
2 more not listed; retrieve them via the Exa API.
3Cited by65 opinions
- Margit Sigray Bessenyey v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1967
- Clement L. Hirsch v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
- Hunter Faulconer, Sr. And Mary T. Faulconer v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1984
- Thacher v. LoweDistrict Court, S.D. New York · 1922
- Doggett v. BurnetCourt of Appeals for the D.C. Circuit · 1933
60 more not listed; retrieve them via the Exa API.