Masonic Country Club of Western Michigan v. Holden
District Court, W.D. Michigan
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
- Smietanka v. Indiana Steel Co.Supreme Court of the United States · 1921
- Heyman v. United StatesCourt of Appeals for the Sixth Circuit · 1923
3Cited by3 opinions
- McCaffrey v. Pittsburgh Athletic Ass'nSupreme Court of Pennsylvania · 1972
- Martin v. Town & Country Development, Inc.California Court of Appeal · 1964
- Ferren v. Westmed IncorporatedDistrict Court, D. Arizona · 2021