Legal Opinion
Powell v. Rothensies
Court of Appeals for the Third Circuit
Decided July 31, 1950No. 10144_1PublishedCited by 34 opinions
1Opinion of the Court
MARIS, Circuit Judge.
In this action the plaintiff seeks to recover damages from the defendant, a former Collector of Internal Revenue, for the alleged illegal seizure and sale by him of certain of her property. It appears that the property was seized and sold under an allegedly invalid warrant for distraint and that the proceeds were applied to the payment of manufacturer’s excise taxes alleged to be owing by the plaintiff to the United States. It further appears that in a prior suit against the defendant the plaintiff recovered back the amount of the taxes thus paid, it being determined by…
2Cases cited5 opinions
- George Moore Ice Cream Co. v. RoseSupreme Court of the United States · 1933
- Cooper v. O'CONNORCourt of Appeals for the D.C. Circuit · 1938
- Erskine v. HohnbachSupreme Court of the United States · 1872
- Haffin v. MasonSupreme Court of the United States · 1873
- Harding v. WoodcockSupreme Court of the United States · 1890
3Cited by34 opinions
- King Enterprises, Inc. v. The United StatesUnited States Court of Claims · 1969
- Heyn v. CommissionerUnited States Tax Court · 1966
- Henry C. Beck Builders, Inc. v. CommissionerUnited States Tax Court · 1964
- Banc One Corp. v. CommissionerUnited States Tax Court · 1985
- In the Matter of Chrome Plate, Inc., Bankrupt. Chrome Plate, Inc. v. District Director of Internal Revenue, United States of AmericaCourt of Appeals for the Fifth Circuit · 1980
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