Eliot Nat. Bank v. Gill
District Court, D. Massachusetts
At Law. Action by the Eliot National Bank against James D. Gill, Collector of Internal Revenue.
1Opinion of the Court
BINGHAM, Circuit Judge.
This action was brought by the Eliot National Bank against Janies D. Gill, collector of internal revenue for the Third district of Massachusetts, in the superior court for the county of Suffolk, and was afterwards transferred into this court by writ of certiorari.
The declaration contains three counts for money had and received. In the first count plaintiff seeks to recover $338.25, with interest from March 15, 1913. In the second and third counts for $369 and $377.20, respectively, with interest from April 28, 1913. The sums sought to be recovered represent certain…
2Cases cited5 opinions
- Van Allen v. AssessorsSupreme Court of the United States · 1866
- Guaranty Trust and Safe Deposit Co. v. Green Cove Springs and Melrose RailroadSupreme Court of the United States · 1891
- Sheets v. Selden's LesseeSupreme Court of the United States · 1865
- Home Savings Bank v. City of Des MoinesSupreme Court of the United States · 1907
- Hicks v. National Life Ins.Court of Appeals for the Second Circuit · 1894
3Cited by18 opinions
- Eliot Nat. Bank v. GillCourt of Appeals for the First Circuit · 1914
- Siegelschiffer v. Penn Mut. Life Ins.Court of Appeals for the Second Circuit · 1917
- National Bank of Commerce v. AllenCourt of Appeals for the Eighth Circuit · 1915
- Fogel v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1953
- Hooper v. CommissionerUnited States Board of Tax Appeals · 1932
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