Commercial Health & Accident Co. v. Pickering
District Court, S.D. Illinois
At Law. Action by the Commercial Health Sc Accident Company against J. L. Pickering, Collector of Internal Revenue, to recover taxes paid under protest.
1Opinion of the Court
EITZHENRY, District Judge.
Plaintiff seeks to recover from the
defendant, collector of internal revenue for the Eighth district of Illinois, $1,165.13, paid under protest as taxes levied and collected under the Revenue Acts of 1917 and 1919. The action is based upon the theory that plaintiff comes within the exempted class specified in paragraph 10, § 11, tit. 1, of the Act of September 8, 1916 (39 Stat. 756, 766, 767 [Comp. St. § 6336k]). This same provision was re-enacted by reference in Act Oct. 3, 1917 (40 Stat. 300, 315, 316) § 504, tit. 5 (Comp. St. 1918, § 6309J4a), and was re-enacted by…
2Cases cited12 opinions
- United States v. DicksonSupreme Court of the United States · 1841
- Hartranft v. WiegmannSupreme Court of the United States · 1887
- Bank of Commerce v. Tennessee Ex Rel. MemphisSupreme Court of the United States · 1896
- Eidman v. MartinezSupreme Court of the United States · 1902
- American Net & Twine Co. v. WorthingtonSupreme Court of the United States · 1891
7 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Water Quality Association Employees' Benefit Corporation v. United StatesCourt of Appeals for the Seventh Circuit · 1986
- Grant Farmers Mutual Fire & Lightning Insurance Co. v. State Ex Rel. ConradNorth Dakota Supreme Court · 1984
- Thomas E. Basham Co. v. LucasDistrict Court, W.D. Kentucky · 1927
- The Cordon v. United StatesUnited States Court of Claims · 1931
- National Grange Mut. Liability Co. v. CommissionerUnited States Board of Tax Appeals · 1934
6 more not listed; retrieve them via the Exa API.