United States v. Grand Rapids & I. Ry. Co.
District Court, W.D. Michigan
At Daw. Action by the United States against the Grand Rapids & Indiana Railway Company.
1Opinion of the Court
SESSIONS, District Judge.
A careful study and analysis of the statute here involved and an examination and consideration of the applicable and controlling authorities lead to the following’conclusions :
[1] 1. The three-year clause of the fifth subdivision of section 38 of the 1909 Excise Daw is not a limitation upon the right of the government to sue for unpaid taxes, but, at most, js a limitation upon the right of the collecting officers to make assessment and to enforce payment by the summary statutory proceedings.
[2] 2. In the collection of the taxes imposed by the statute, the government…
2Cases cited9 opinions
- Dollar Savings Bank v. United StatesSupreme Court of the United States · 1874
- United States v. ChamberlinSupreme Court of the United States · 1911
- United States v. Philadelphia & Reading RailroadSupreme Court of the United States · 1887
- Eliot Nat. Bank v. GillCourt of Appeals for the First Circuit · 1914
- King v. United StatesSupreme Court of the United States · 1879
4 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Minnie Viles, Administratrix of the Estate of Cloyd H. Viles, Deceased Harvey Viles Inez Viles Whaley Minnie Viles v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1956
- United States v. AyerCourt of Appeals for the First Circuit · 1926
- United States v. Nashville, C. & St. L. RyCourt of Appeals for the Sixth Circuit · 1918
- United States v. Chicago & E. I. Ry. Co.District Court, N.D. Illinois · 1924
- New York Life Ins. v. AndersonDistrict Court, S.D. New York · 1919
3 more not listed; retrieve them via the Exa API.