United States v. Hvoslef
Supreme Court of the United States
ERROR TO THE DISTRICT COURT OF THE UNITED STATES FOR THE SOUTHERN DISTRICT OF NEW YORK. The facts are stated in the opinion. The District Court was without jurisdiction of the action. The claim of the petitioners was presented to the Commissioner of Internal Revenue and by him rejected. The remedy of petitioners was therefore an action against the Collector of Internal Revenue and not against the United States. Edison Electric Co. v. United States, 38 Ct.
Read the full summary
ERROR TO THE DISTRICT COURT OF THE UNITED STATES FOR THE SOUTHERN DISTRICT OF NEW YORK. The facts are stated in the opinion. The District Court was without jurisdiction of the action. The claim of the petitioners was presented to the Commissioner of Internal Revenue and by him rejected. The remedy of petitioners was therefore an action against the Collector of Internal Revenue and not against the United States. Edison Electric Co. v. United States, 38 Ct. Cl. 208; Nichols v. United States, 7 Wall. 122, 129; Sybrandt v. United States, 19 Ct. Cl. 461; United States v. Kaufman, 96 U. S. 567;…
1Opinion of the CourtJustice Hughes
This is a writ of error to review a judgment of the District Court awarding a recovery against the United States for the amount paid as stamp taxes upon certain charter parties únder § 25 of the War Revenue Act of June 13, 1898, c. 448, 30 Stat. 448, 460. These charter parties were exclusively for the carriage of cargo from ports in the States of the United States to foreign ports and the imposition of the taxes was held to be in violation of § 9, Article I, of the Constitution of the United States, wdiich provides: "No Tax or Duty shall be laid on Articles exported from any State.”
The suit…
2Cases cited33 opinions
- Brown v. MarylandSupreme Court of the United States · 1827
- Robbins v. Shelby County Taxing DistrictSupreme Court of the United States · 1887
- Martin's Administrator v. Baltimore & Ohio RailroadSupreme Court of the United States · 1894
- Reading Railroad Company v. PennsylvaniaSupreme Court of the United States · 1873
- Woodruff v. ParhamSupreme Court of the United States · 1869
28 more not listed; retrieve them via the Exa API.
3Cited by130 opinions
- Panama Railroad v. JohnsonSupreme Court of the United States · 1924
- General Investment Co. v. Lake Shore & Michigan Southern Railway Co.Supreme Court of the United States · 1922
- United States v. Jefferson Electric Manufacturing Co.Supreme Court of the United States · 1934
- Willcutts v. BunnSupreme Court of the United States · 1931
- Department of Revenue v. Ass'n of Washington Stevedoring CompaniesSupreme Court of the United States · 1978
125 more not listed; retrieve them via the Exa API.