United States v. Coulby
District Court, N.D. Ohio
At Law. Action by the United States against Harry Coulby to recover alleged unpaid income taxes.
1Opinion of the Court
WESTENHAVER, District Judge.
This is an action at law to recover $588.45, with interest and penalties thereon, alleged to be due as unpaid income tax for the nine months ending December 31, 1913, under the federal Income Tax Law of 1913. A jury trial was waived by the parties, and the case has been submitted to me for decision upon an agreed statement of facts. Briefly the facts are these:
*983The defendant, during the period in question, was a member of a partnership by the name of Pickands, Mather & Co. This partnership was then the owner of stocks in certain corporations, which were taxable upon…
2Cases cited7 opinions
- Gould v. GouldSupreme Court of the United States · 1917
- Johnson v. Southern Pacific Co.Supreme Court of the United States · 1904
- Wetmore v. MarkoeSupreme Court of the United States · 1904
- American Net & Twine Co. v. WorthingtonSupreme Court of the United States · 1891
- United States v. WigglesworthU.S. Circuit Court for the District of Massachusetts · 1842
2 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Neuberger v. CommissionerSupreme Court of the United States · 1940
- Shwab v. DoyleCourt of Appeals for the Sixth Circuit · 1920
- Lloyd v. CommissionerUnited States Board of Tax Appeals · 1929
- Cameron v. CommissionerUnited States Board of Tax Appeals · 1927
- Craik v. United StatesUnited States Court of Claims · 1940
19 more not listed; retrieve them via the Exa API.