Legal Opinion

Masonic Country Club of Western Michigan v. Holden

District Court, W.D. Michigan

Decided April 27, 1926No. 3143PublishedCited by 3 opinions

1Opinion of the Court

TUTTLE, District Judge.

This is an action by the Masonic Country Club of Western Michigan, a nonprofit Michigan corporation, to recover from the defendant, Charles Holden, United States .collector of internal revenue for the Western District of Michigan, the sum of $10 which plaintiff paid to him, under protest, as such collector, and which it now seeks to recover on the ground that such sum was wrongfully and illegally assessed and • collected from it as an internal revenue tax, and that therefore plaintiff is entitled to a refund thereof. It appears that plaintiff has duly applied, in…

2Cases cited2 opinions

  1. Smietanka v. Indiana Steel Co.Supreme Court of the United States · 1921
  2. Heyman v. United StatesCourt of Appeals for the Sixth Circuit · 1923

3Cited by3 opinions

  1. McCaffrey v. Pittsburgh Athletic Ass'nSupreme Court of Pennsylvania · 1972
  2. Martin v. Town & Country Development, Inc.California Court of Appeal · 1964
  3. Ferren v. Westmed IncorporatedDistrict Court, D. Arizona · 2021

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