Lynch v. Hornby
Supreme Court of the United States
CERTIORARI TO THE CIRCUIT COURT OP APPEALS POR THE EIGHTH CIRCUIT. The case is stated in the opinion.
1Opinion of the CourtJustice Pitney
Hornby, the respondent, recovered a judgment in the United States District Court against Lynch, as Collector of Internal Revenue, for the return of $171, assessed as an additional income tax under.the Act of October 3, 1913, c. 16, 38 Stat. 114, 166, and paid under protest. The Circuit Court of Appeals affirmed the judgment, 236 Fed. Rep. 661, and the case comes here on certiorari. It was submitted at the same time with Lynch v. Turrish, ante, 221; Southern Pacific Co. v. Lowe, ante, 330; and Peabody v. Eisner, post, 347, arising under the same act, and this day decided.
The facts, in brief,…
2Cases cited2 opinions
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
- Gibbons v. MahonSupreme Court of the United States · 1890
3Cited by222 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Rowlee v. CommissionerUnited States Tax Court · 1983
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- Welch v. HenrySupreme Court of the United States · 1938
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