Legal Opinion
Consolidated Tea Co. v. Bowers
District Court, S.D. New York
Decided January 25, 1927PublishedCited by 10 opinions
1Opinion of the Court
GODDARD, District Judge.
The plaintiff, the Consolidated Tea Company, Inc., has brought this action to recover the sum of $1,572.21, with interest, alleged to have been wrongfully collected by Frank K. Bowers, Collector .of Internal Revenue, as taxes for the year 1919 and paid under protest by plaintiff. The case came on for trial before the court and a jury of one, and now, at the conclusion of the evidence, plaintiff and defendant, respectively, move for a direction of a verdict in their favor.
The facts, in so far as they are material, are as follows: On December 15, 1919, a suit which…
2Cases cited2 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- Becker Bros. v. United StatesCourt of Appeals for the Second Circuit · 1925
3Cited by10 opinions
- United States v. Texas Mexican Railway CompanyCourt of Appeals for the Fifth Circuit · 1959
- Brown v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1933
- Burnet v. North American Oil ConsolidatedCourt of Appeals for the Ninth Circuit · 1931
- Morton v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1939
- Southeastern Mail Transport, Inc. v. CommissionerUnited States Tax Court · 1992
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