Legal Opinion
Cadwalader v. Sturgess
Court of Appeals for the Third Circuit
Decided February 29, 1924No. 3058PublishedCited by 14 opinions
1Opinion of the Court
WOODLEY, Circuit Judge.
This case raises a question of 'the proper procedure to be followed by one who seeks to avoid payment of federal taxes which he believes have been illegally assessed or are about to be illegally collected. It does not concern any question of the legality of the assessment or collection of taxes, although to this statement, we are quite aware, the appellants will not agree.
In September, 1919, the Commissioner of Internal Revenue assessed an additional tax of $356,178.95 against the executors of Charles G. Roebling on personal income of their decedent for the year 1917.…
2Cases cited11 opinions
- Taylor v. SecorSupreme Court of the United States · 1876
- Dows v. City of ChicagoSupreme Court of the United States · 1871
- Dodge v. OsbornSupreme Court of the United States · 1916
- Snyder v. MarksSupreme Court of the United States · 1883
- Graham v. Du PontSupreme Court of the United States · 1923
6 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Seaman v. BowersCourt of Appeals for the Second Circuit · 1924
- United States v. CurdCourt of Appeals for the Fifth Circuit · 1958
- Communist Party, USA v. MoyseyDistrict Court, S.D. New York · 1956
- McAllister v. DudleyDistrict Court, W.D. Pennsylvania · 1956
- Gotham Can Co. v. United StatesUnited States Court of Claims · 1930
9 more not listed; retrieve them via the Exa API.