Legal Opinion
Crossett Timber Co. v. United States
District Court, D. Oregon
Decided February 17, 1930No. 10491PublishedCited by 2 opinions
1Opinion of the Court
BEAN, District Judge.
It is admitted that $15,612.22 was wrongfully and unlawfully exacted from plaintiff for ineome and excess profit tax for the year 1918, in excess of what was legally due from it. $10,354.33i of this amount has been refunded. This action is brought to recover the balance.
The defendant insists that an action to recover income taxes improperly assessed and paid to a collector, who is still in office, is not maintainable against the United States, but against the collector only. This position, in my opinion, is not well taken, for as said by the Supreme Court in U. S. v.…
2Cases cited5 opinions
- United States v. Emery, Bird, Thayer Realty Co.Supreme Court of the United States · 1915
- Union & New Haven Trust Co. v. EatonDistrict Court, D. Connecticut · 1927
- Paul Jones & Co. v. LucasDistrict Court, W.D. Kentucky · 1929
- Warner v. WalshDistrict Court, D. Connecticut · 1928
- Schwab v. United StatesCourt of Appeals for the Seventh Circuit · 1927
3Cited by2 opinions
- Howard v. United StatesCourt of Appeals for the Fifth Circuit · 1942
- Exchange Nat. Bank of Shreveport v. United StatesDistrict Court, W.D. Louisiana · 1931