Legal Opinion
Brampton Woolen Co. v. Field
Court of Appeals for the First Circuit
Decided February 25, 1932No. 2639PublishedCited by 16 opinions
1Opinion of the Court
WILSON, Circuit Judge.
This is an appeal from a judgment of the District Court of New Hampshire in an action at law brought by the appellant against the appellee, who is the Collector of Internal Revenue for the district of New Hampshire, to recover a sum alleged to have been unlawfully collected of the appellant, under threat of distraint, as a deficiency tax for the year 1918. The appellant is a corporation conducting a textile mill, in the state of New Hampshire.
The Revenue Act of 1918 was not approved until February 24, 1919 (40 Stat. 1057), and, owing to the shortness of.the time for…
2Cases cited10 opinions
- Lewis v. ReynoldsSupreme Court of the United States · 1932
- Florsheim Brothers Drygoods Co. v. United StatesSupreme Court of the United States · 1930
- Stange v. United StatesSupreme Court of the United States · 1931
- Russell v. United StatesSupreme Court of the United States · 1929
- Ohio Steel Foundry Co. v. United StatesUnited States Court of Claims · 1930
5 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Flora v. United StatesSupreme Court of the United States · 1960
- Brooks v. DriscollCourt of Appeals for the Third Circuit · 1940
- Continental Petroleum Co. v. United StatesCourt of Appeals for the Tenth Circuit · 1936
- International Bldg. Co. v. United StatesCourt of Appeals for the Eighth Circuit · 1952
- Cía. Azucarera del Toa, Inc. v. Tribunal de Contribuciones de Puerto RicoSupreme Court of Puerto Rico · 1951
11 more not listed; retrieve them via the Exa API.