United States v. Pacific Railroad
U.S. Circuit Court for the District of Eastern Missouri
This was a bill in equity by the United States to recover the amount of certain taxes claimed to be due, under the internal ■revenue law, from the defendant company, and to enforce the lien of the taxes upon the property of the company, which, since the taxes accrued, has passed into other hands.
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This was a bill in equity by the United States to recover the amount of certain taxes claimed to be due, under the internal ■revenue law, from the defendant company, and to enforce the lien of the taxes upon the property of the company, which, since the taxes accrued, has passed into other hands. Among other defences in the answer, is one in which the railroad company claimed a set-off for a sum exceeding the amount of taxes sued for, growing out of the use of the railroad of the defendant by the government during the war; which claim, it is alleged, has been duly presented to the proper…
1Opinion of the Court
MILLER, Circuit Justice,
orally. The
United States brings suit against the Pacific Railroad Company for the collection of a tax alleged to be due by the railroad company, and to enforce the lien of this tax upon the property of the company, which has passed into other hands. The railroad company sets up as one of its defences that it has a claim against the United States in excess of the amount of these taxes, for the use of the railroad and its appurtenances during the war, which has never been paid; and it alleges, also, that these claims have been presented to the proper auditing officers…
2Cited by12 opinions
- Price v. United StatesSupreme Court of the United States · 1926
- State v. Standard Oil Co. of LouisianaSupreme Court of Louisiana · 1937
- United States v. ChamberlinSupreme Court of the United States · 1911
- Gouge v. HartDistrict Court, W.D. Virginia · 1917
- Nichols v. GastonCourt of Appeals for the First Circuit · 1922
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