Legal Opinion
Jewelers' Safety Fund Soc. v. Edwards
Court of Appeals for the Second Circuit
Decided February 4, 1928No. Nos. 13, 14PublishedCited by 3 opinions
1Opinion of the Court
MANTON, Circuit Judge.
We shall refer to the parties as below.
The first of these actions is brought to recover income tax paid' in 1916, assessed under the 1916 Revenue Act (39 Stat. 756), and a tax on premiums paid under section 504 of the Revenue Act of 1917 (40 Stat. 315 [Comp. St. § 630914a]). The second action is for excess profits taxes for 1917 assessed under the provisions of the Act of September 8, 1916 (39 Stat. 756) as amended March 3, 1917 (39 Stat. 1000) and October 3, 1917 (40 Stat. 329). The first action resulted in a verdict on the first cause of action for the plaintiff and on…
2Cases cited4 opinions
- Bowers v. Kerbaugh-Empire Co.Supreme Court of the United States · 1926
- Brewster v. WalshDistrict Court, D. Connecticut · 1920
- Jewelers' Safety Fund Soc. v. LoweCourt of Appeals for the Second Circuit · 1921
- Pickering v. Alyea-Nichols Co.Court of Appeals for the Seventh Circuit · 1927
3Cited by3 opinions
- Thomas A. Vincel v. White Motor Corporation and Glenn F. KommerCourt of Appeals for the Second Circuit · 1975
- Growers Credit Corp. v. CommissionerUnited States Tax Court · 1960
- Growers Credit Corp. v. CommissionerUnited States Tax Court · 1960