Legal Opinion
Westerfield v. Rafferty
District Court, E.D. New York
Decided January 6, 1925PublishedCited by 6 opinions
1Opinion of the Court
INCH, District Judge.
This is a motion, to dismiss a complaint, in an action brought. by plaintiff to recover the sum of $170.34, representing an income tax alleged to have been illegally and erroneously collected from, and paid under protest by, plaintiff, during the year 1921, under the provisions of the Revenue Act of 1921 (Comp. St. Ann. Supp. 1923, § 6336%a et seq.). The pleadings consist of complaint and answer and all the material facts are admitted. The sole question is one of law.
Briefly stated, it appears that plaintiff on March 15, 1922, filed for the first time a return of her…
2Cases cited6 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Merchants' Loan & Trust Co. v. SmietankaSupreme Court of the United States · 1921
- Goodrich v. EdwardsSupreme Court of the United States · 1921
- Wyoming v. United StatesSupreme Court of the United States · 1921
- Hays v. Gauley Mountain Coal Co.Supreme Court of the United States · 1918
1 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Central Real Estate Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1931
- King Amusement Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1930
- Du Pont v. DeputyDistrict Court, D. Delaware · 1938
- Fraser v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1928
- Commissioner of Internal Revenue v. ParkCourt of Appeals for the Third Circuit · 1940
1 more not listed; retrieve them via the Exa API.