Mayes v. United States Trust Co.
Court of Appeals for the Sixth Circuit
In Error to the District Court of the United States for the Western District of Kentucky; Walter Evans, Judge. Action by the United States Trust Company against T. Scott Mayes, Collector of Internal Revenue. Judgment for plaintiff, and defendant brings error.
1Opinion of the Court
KNAPPEN, Circuit Judge.
Subdivision 1 of section 3 of the War Revenue Act of October 22, 1914 (38 Stat. c. 331, p. 750), imposed upon bankers an annual tax of $1 for each $1,000 of capital used or em*26ployed, including surplus and .undivided profits." The term “banker” was made to include “every person, firm, or company * * * having a place of business where credits are opened by the deposit or collection of money or currency, subject to be paid * * * upon draft, check, or order, or where money is * * *. loaned on * * * bonds, * * * bills of exchange, or promissory notes. * * * ” Plaintiff was…
2Cases cited9 opinions
- Williams v. VreelandSupreme Court of the United States · 1919
- Anderson v. Farmers' Loan & Trust Co.Court of Appeals for the Second Circuit · 1917
- American Nat. Bank of Nashville v. MillerCourt of Appeals for the Sixth Circuit · 1911
- Germantown Trust Co. v. LedererCourt of Appeals for the Third Circuit · 1920
- La Crosse Plow Co. v. PagenstecherCourt of Appeals for the Eighth Circuit · 1918
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3Cited by11 opinions
- O'NEILL v. United StatesDistrict Court, E.D. New York · 1961
- New York Life Ins. Co. v. OllichCourt of Appeals for the Sixth Circuit · 1930
- Hodoh v. United StatesDistrict Court, N.D. Ohio · 1957
- Malley v. Old Colony Trust Co.Court of Appeals for the First Circuit · 1924
- Old Colony Trust Co. v. MalleyDistrict Court, D. Massachusetts · 1923
6 more not listed; retrieve them via the Exa API.