Legal Opinion
Baltzell v. Mitchell
Court of Appeals for the First Circuit
Decided January 14, 1925No. 1792, 1793PublishedCited by 48 opinions
1Opinion of the Court
JOHNSON, Circuit Judge.
These two cases were tried together in the District Court, and as they raise the same question they have been argued together, and one opinion will dispose of both. No facts are in dispute in either case. They are both brought to recover an alleged overpayment of ineome taxes under section 219 of the Internal Eevenue Act of 1918 (Comp. St. Ann. Supp. 1919, § 6336%ii), which is in substance, as far7as pertinent, as follows: It makes the tax imposed by sections 210 and 211 of the act (Comp. St. Ann. Supp. 1919, §§ 63361/8e, 6336y8ee) upon the net income of individuals…
2Cases cited12 opinions
- Church of the Holy Trinity v. United StatesSupreme Court of the United States · 1892
- Gould v. GouldSupreme Court of the United States · 1917
- United States v. MerriamSupreme Court of the United States · 1923
- Merchants' Loan & Trust Co. v. SmietankaSupreme Court of the United States · 1921
- Robertson v. DowningSupreme Court of the United States · 1888
7 more not listed; retrieve them via the Exa API.
3Cited by48 opinions
- Plunkett v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1941
- Red Wing Malting Co. v. WillcutsCourt of Appeals for the Eighth Circuit · 1926
- United States v. MerrillCourt of Appeals for the Ninth Circuit · 1954
- Saulsbury v. United StatesCourt of Appeals for the Fifth Circuit · 1952
- Simmons Co. v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1929
43 more not listed; retrieve them via the Exa API.