Legal Opinion
Rea v. Heiner
District Court, W.D. Pennsylvania
Decided July 9, 1925No. 3261PublishedCited by 19 opinions
1Opinion of the Court
THOMSON, District Judge.
This is an. action brought by Edith Oliver Rea, executrix of the will of Edith Anne Oliver, to recover against D. B. Heiner, collector of internal revenue for the Twenty-Third district of Pennsylvania, the sum of $2,849,858.79, with interest as hereinafter set forth, being the amount of certain taxes paid under protest, and which, it is averred, were illegally collected by the defendant. By stipulation filed, the parties agreed to waive a jury, the issues of fact to be tried and determined by the court.
Certain testimony was taken at the trial, ■from which I find the…
2Cases cited7 opinions
- State v. PabstWisconsin Supreme Court · 1909
- Shwab v. DoyleCourt of Appeals for the Sixth Circuit · 1920
- Spreckels v. State of CaliforniaCalifornia Court of Appeal · 1916
- State Street Trust Co. v. Treasurer & Receiver GeneralMassachusetts Supreme Judicial Court · 1911
- Armstrong v. State ex rel. KlausIndiana Court of Appeals · 1918
2 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- In Re Thompson's EstateUtah Supreme Court · 1927
- Commissioner of Internal Revenue v. NevinCourt of Appeals for the Third Circuit · 1931
- Delaware Trust Co. v. HandyDistrict Court, D. Delaware · 1931
- United States v. PuseyCourt of Appeals for the Ninth Circuit · 1931
- Wells v. United StatesUnited States Court of Claims · 1930
14 more not listed; retrieve them via the Exa API.