Edwards v. Keith
District Court, E.D. New York
Action by Charles Jerome Edwards against Henry P. Keith, as Collector of Internal Revenue for the United States, First District, State of New York. On demurrer to the amended complaint.
1Opinion of the Court
CHATFIELD, District Judge.
The plaintiff has brought an action against the defendant, as collector of internal revenue for this district, to recover the sum of $263.90, paid upon October 30, 1914, under.protest, and demanded back upon allegations that the tax .was illegally levied and collected, and that the'law, if so worded as to cover the items taxed, is unconstitutional. The amended complaint was filed on the 3d day of February, 1915, and demurrer interposed upon the 4th day of February, 1915, alleging that the amended complaint did not state facts sufficient to constitute a cause of…
2Cases cited4 opinions
- Stockdale v. Insurance CompaniesSupreme Court of the United States · 1874
- In re WrightCourt of Appeals for the Second Circuit · 1907
- Von Baumbach v. Sargent Land Co.Court of Appeals for the Eighth Circuit · 1914
- In re WrightDistrict Court, W.D. New York · 1907
3Cited by7 opinions
- United States v. Safety Car Heating & Lighting Co.Supreme Court of the United States · 1936
- Woods v. LewellynCourt of Appeals for the Third Circuit · 1918
- Jones v. CommissionerUnited States Board of Tax Appeals · 1927
- Seattle First Nat. Bank v. HenricksenDistrict Court, W.D. Washington · 1938
- Workman v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1930
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