Collector v. Hubbard
Supreme Court of the United States
Error to the Supreme Court of Connecticut; the case being thus: The 117th section of the Internal Revenue Act of June 30th, 1864,* which laid what was known as* the income tax, •after providiug for the collection of an income tax from certain classes of companies specified, and enacting that “in estimating the annual gains, profits, or income of any person,” revenue from such and such sources “shall be included and assessed as part of the income of such person,” proceeds:…
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Error to the Supreme Court of Connecticut; the case being thus: The 117th section of the Internal Revenue Act of June 30th, 1864,* which laid what was known as* the income tax, •after providiug for the collection of an income tax from certain classes of companies specified, and enacting that “in estimating the annual gains, profits, or income of any person,” revenue from such and such sources “shall be included and assessed as part of the income of such person,” proceeds: “And the gains and profits of all companies, whether incorporated or partnership, other than the companies specified' in…
1Opinion of the CourtJustice Clifford
Suits to recover back moneys illegally exacted as internal revenue duties cannot, under existing laws, be commenced in the Circuit Courts, except in cases where the taxpayer and the defendant, whether the assessor or collector, are citizens of different State,.. * Such suits under any other circumstances must be commenced in the State courts, as the Circuit Courts have no jurisdiction to hear and determine the same, except when they are removed from a State court into the Circuit Court for the same district, on motion of the defendant. † Where the parties are citizens of the same State the…
2Cases cited1 opinion
- Curtis's Administratrix v. FiedlerSupreme Court of the United States · 1863
3Cited by78 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- United States v. GonzalesSupreme Court of the United States · 1997
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- Flora v. United StatesSupreme Court of the United States · 1958
- George Moore Ice Cream Co. v. RoseSupreme Court of the United States · 1933
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