Savings Bank v. Archbold
Supreme Court of the United States
Error to. the Circuit Court of the United States for the Southern District of New York. ■. The facts are stated in the opinion of the court.
1Opinion of the CourtJustice Field
The plaintiff is a savings bank, incorporated by the legislature of New York, and the defendant was in 1876 a collector of internal revenue in the district in which the plaintiff did business. The present action is brought to recover the amount of certain taxes and penalties collected by him from the bank in that year. Its determination involves the construction of the concluding clause of sect. 3408 of the Revised Statutes, exempting deposits o'f money in savings banks, under $2,000, from the tax imposed by the previous clause of the same section on deposits generally. The section declares…
2Cited by3 opinions
- Dayton Bronze Bearing Co. v. GilliganCourt of Appeals for the Sixth Circuit · 1922
- Commissioner of Internal Revenue v. Estate of LeymanCourt of Appeals for the Sixth Circuit · 1965
- Commissioner of Internal Revenue v. Estate of Harry Stoll Leyman, Deceased, Harry S. Leyman, Jr., Estate of Harry Stoll Leyman, Deceased, Harry S. Leyman, Jr. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1965