Legal Opinion
Selden v. Heiner
District Court, W.D. Pennsylvania
Decided January 18, 1926No. 3163PublishedCited by 14 opinions
1Opinion of the Court
THOMSON, District Judge.
This is an action against the collector of internal revenue to recover the sum of $10,295.45, with interest, being the amount of an additional assessment of income taxes for the year 1920, which plaintiff avers was illegally assessed against him, and which he paid under protest, and brings this action to recover.
By stipulation filed, the parties agreed that the issues shall be tried and determined by the court without the intervention of a jury
From the evidence, the court finds the following facts:(1) The Selden Company in 1917 was a corporation engaged in the…
2Cited by14 opinions
- O'Bryan Bros. v. COMMISSIONER OF INTERNAL REVENUECourt of Appeals for the Sixth Circuit · 1942
- Hamlen v. WelchCourt of Appeals for the First Circuit · 1940
- Farmer v. CommissionerCourt of Appeals for the Tenth Circuit · 1942
- Sherman & Bryan, Inc. v. BlairCourt of Appeals for the Second Circuit · 1929
- Montgomery v. United StatesUnited States Court of Claims · 1938
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