Anderson v. Farmers' Loan & Trust Co.
Court of Appeals for the Second Circuit
In Error to the ‘District Court of the United States for the Southern District of New York. Action by the Farmers’ Loan & Trust Company against Charles W. Anderson, late collector of Internal Revenue, Second District of New York. There was a judgment for plaintiff, and defendant brings error.
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In Error to the ‘District Court of the United States for the Southern District of New York. Action by the Farmers’ Loan & Trust Company against Charles W. Anderson, late collector of Internal Revenue, Second District of New York. There was a judgment for plaintiff, and defendant brings error. The Farmers’ Loan & Trust Company brought an action in the District Court for the Southern District of New York, against the former collector of internal revenue, to recover i?4,8t)i>.84, the amount of taxes paid under protest. The taxes were imposed under the War Revenue Act, being chapter 331 of the…
1Opinion of the CourtAugustus N. Hand, District Judge
(after stating the facts as above). Three principal questions are involved: (1) Was any part of the capital, surplus or undivided profits, of the trust company used or employed in banking? (2) If any part was so used or employed, did the Commissioner of Internal Revenue have any proof of that fact before him which could furnish a basis for a lawful tax? (3) If the Commissioner had no such proof, was the tax, even though in fact due, legally collectible ?
*324[1, 2] If the first question is answered in the negative, manifestly no tax could have been imposed in any event. The trust company held…
2Cases cited19 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Dollar Savings Bank v. United StatesSupreme Court of the United States · 1874
- Patton v. BradySupreme Court of the United States · 1902
- United States v. RindskopfSupreme Court of the United States · 1882
- Spreckels Sugar Refining Co. v. McClainSupreme Court of the United States · 1904
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3Cited by28 opinions
- Hecht v. MalleySupreme Court of the United States · 1924
- Hecht v. MalleySupreme Court of the United States · 1924
- Royal Packing Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1927
- Douglas v. EdwardsCourt of Appeals for the Second Circuit · 1924
- Crowell v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1932
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