Legal Opinion

Parker v. Routzahn

Court of Appeals for the Sixth Circuit

Decided March 8, 1932No. 5847PublishedCited by 9 opinions

1Opinion of the Court

TUTTLE, District Judge.

This is an appeal by the plaintiff below from a judgment of the District Court, after written waiver of a jury, which dismissed an action brought against the defendant collector of internal revenue to recover certain income taxes, hereinafter mentioned, paid to the defendant under protest. The action was commenced by John J. Parker, but upon his death the administratrix of his estate was substituted as plaintiff herein. He, however, for convenience, will be hereinafter designated as plaintiff.

The material facts, all of which are undisputed, are as follows:

On January 22,…

2Cases cited13 opinions

  1. Lucas v. EarlSupreme Court of the United States · 1930
  2. Corliss v. BowersSupreme Court of the United States · 1930
  3. Graham & Foster v. GoodcellSupreme Court of the United States · 1931
  4. United States v. First National Pictures, Inc.Supreme Court of the United States · 1930
  5. District of Columbia v. FredSupreme Court of the United States · 1930

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3Cited by9 opinions

  1. Rossmoore v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1935
  2. Fordyce v. HelveringCourt of Appeals for the Eighth Circuit · 1935
  3. Daugherty v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1933
  4. Eubank v. CommissionerCourt of Appeals for the Second Circuit · 1940
  5. H. Garrett Frey & Mary K. Frey v. CommissionerUnited States Tax Court · 2019

4 more not listed; retrieve them via the Exa API.

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