Woods v. Lewellyn
Court of Appeals for the Third Circuit
In Error to the District Court of the Uuiled States for the Western District of Pennsylvania; Charles P. Orr, Judge. Suits by Edward A. Woods agaiust C. G. Lewellyn, Collector of Internal Revenue, etc. To review judgments for defendant, plaintiff brings error.
1Opinion of the Court
McPHERSON, Circuit Judge.
In these suits the plaintiff, Eel'ward A. Woods, seeks to recover income taxes paid under Act Oct. 3, 1913, c. 16, 38 Stat. 114; one suit being for the 10 months preceding December 31, 1913, and the other, for the year 1914. Botli suits were heard on the government’s demurrer, and the principal question is the same in each case, namely, whether the tax could lawfully be collected. Eor each period the collector’s assessment was on a larger sum than Woods returned as taxable, but his return (while asserted to have been “false,” because not correct) is not charged to…
2Cases cited7 opinions
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
- Lynch v. HornbySupreme Court of the United States · 1918
- Hays v. Gauley Mountain Coal Co.Supreme Court of the United States · 1918
- Edwards v. KeithCourt of Appeals for the Second Circuit · 1916
- Eliot Nat. Bank v. GillCourt of Appeals for the First Circuit · 1914
2 more not listed; retrieve them via the Exa API.
3Cited by49 opinions
- Aiken v. BurnetSupreme Court of the United States · 1931
- United States v. GuinzburgCourt of Appeals for the Second Circuit · 1921
- Georgia School-Book Depository, Inc. v. CommissionerUnited States Tax Court · 1943
- Erskine v. CommissionerUnited States Board of Tax Appeals · 1932
- Edwards Drilling Co. v. CommissionerUnited States Board of Tax Appeals · 1937
44 more not listed; retrieve them via the Exa API.