United States v. Minneapolis Threshing Mach. Co.
District Court, D. Minnesota
At Law. Action by the United States against the Minneapolis Threshing Machine Company. Judgment for the United States for $742.66, with interest and costs. This was an action to recover the difference between the special excise tax levied and assessed against the defendant under section 38 of the act of August 5, 1909, and paid by it, and the amount which it was alleged should have been levied, assessed, and paid.
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At Law. Action by the United States against the Minneapolis Threshing Machine Company. Judgment for the United States for $742.66, with interest and costs. This was an action to recover the difference between the special excise tax levied and assessed against the defendant under section 38 of the act of August 5, 1909, and paid by it, and the amount which it was alleged should have been levied, assessed, and paid. It was tried by the court on the admissions in the pleadings and certain stipulated facts, from which it appeared that defendant made its return for the year 1909, showing a net…
1Opinion of the Court
BOOTH, District Judge.
[1] It is contended by the defendant that an action such as the present, which may be considered an action of indebitatus assumpsit, will not lie under the facts in this case, and that, inasmuch as no assessment had been formally made by the collector of internal revenue, no action will lie, and, finally, that no assessment can be made, nor action maintained, because it is barred by the three-year limitation clause contained in the fifth paragraph of section 38, chapter 6, 36 Stat. at Large, 112; said section containing the provision under which the excise tax involved…
2Cases cited8 opinions
- Dollar Savings Bank v. United StatesSupreme Court of the United States · 1874
- United States v. ThompsonSupreme Court of the United States · 1879
- United States v. ChamberlinSupreme Court of the United States · 1911
- United States v. InsleySupreme Court of the United States · 1889
- King v. United StatesSupreme Court of the United States · 1879
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3Cited by5 opinions
- United States v. Nashville, C. & St. L. RyCourt of Appeals for the Sixth Circuit · 1918
- United States v. Chicago & E. I. Ry. Co.District Court, N.D. Illinois · 1924
- New York Life Ins. v. AndersonDistrict Court, S.D. New York · 1919
- Dingle v. CampWashington Supreme Court · 1922
- Jones v. HeinzleIndiana Court of Appeals · 1921