Lawrence v. Wardell
Court of Appeals for the Ninth Circuit
In Error to the District Court of the United States for the Second Division of the Northern District of California. Action by W. H. Lawrence against Justus S. Wardell, Collector of Internal Revenue for the First District of California. Judgment for defendant, after general demurrer to the complaint was sustained (270 Fed. 682), and plaintiff brings error.
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In Error to the District Court of the United States for the Second Division of the Northern District of California. Action by W. H. Lawrence against Justus S. Wardell, Collector of Internal Revenue for the First District of California. Judgment for defendant, after general demurrer to the complaint was sustained (270 Fed. 682), and plaintiff brings error. In an action by plaintiff, Lawrence, to recover certain sums paid under protest to the defendant, collector of internal revenue, the District Court sustained a general demurrer to the complaint and entered judgment of dismissal. Writ of…
1Opinion of the CourtHunt, Circuit Judge
(after stating the facts as above). By the statutes above cited Congress extended the provisions of the Revenue Law of 1916 to the Philippine Islands, and authorized the assessment and levies to be made by the administrative internal revenue officers of the Philippine government, but, instead of requiring the taxes when collected to be paid into the treasury of the general government of the United States, directed that they should accrue to the general government of the Philippine Islands. A like policy obtained and still obtains as to Porto Rico. The purpose of such legislation was to enable…
2Cases cited2 opinions
- Downes v. BidwellSupreme Court of the United States · 1901
- Binns v. United StatesSupreme Court of the United States · 1904
3Cited by12 opinions
- Neild v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 1940
- George H. T. Dudley v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1958
- Helvering v. CampbellCourt of Appeals for the Fourth Circuit · 1944
- Robinette v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1943
- Robinette v. CommissionerUnited States Board of Tax Appeals · 1942
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