Jackson v. Smietanka
Court of Appeals for the Seventh Circuit
In Error to the District Court of the United States for the Eastern Division of the Northern District of Illinois; George T. Page, Judge. Action by William J. Jackson against Julius F. Smietanka, Collector of Internal Revenue. Judgment for defendant, and plaintiff brings error.
1Opinion of the Court
BAKER, Circuit Judge.
Jackson, plaintiff, filed a declaration to recover income taxes paid by him under protest. Defendant’s demurrer was sustained; plaintiff declined to plead over; and this writ of error challenges the consequent judgment.
[1] From May, 1913, to April, 1918, plaintiff served as a railroad receiver under appointment of the District Court at Chicago. Plaintiff accepted the employment under an order providing that he “be paid on account of his services at the rate of $2,000 per month” and that on termination of his trust he “shall be at liberty to apply for such further…
2Cases cited11 opinions
- Bronson v. SchultenSupreme Court of the United States · 1882
- In Re WightSupreme Court of the United States · 1890
- Gagnon v. United StatesSupreme Court of the United States · 1904
- Wetmore v. KarrickSupreme Court of the United States · 1907
- Hickman v. Fort ScottSupreme Court of the United States · 1891
6 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- Defense Supplies Corp. v. Lawrence Warehouse Co.Supreme Court of the United States · 1949
- Mitchell v. CommissionerUnited States Board of Tax Appeals · 1935
- Lavery v. CommissionerUnited States Tax Court · 1945
- Hall v. CommissionerUnited States Tax Court · 1950
- Olson v. CommissionerUnited States Board of Tax Appeals · 1931
22 more not listed; retrieve them via the Exa API.