Legal Opinion

Welch v. Solomon

Court of Appeals for the Ninth Circuit

Decided September 14, 1938No. 8804PublishedCited by 23 opinions

1Opinion of the Court

STEPHENS, Circuit Judge.

This is an appeal from a judgment of the District Court in the amount of $1,803.67. The judgment was entered in appellee’s favor in an action brought by him pursuant to § 3226 of the Revised Statutes, Í7 Stat. 257, 26 U.S.C.A. §§ 1672-1673, and § 24(5) of the Judicial Code, 28 U.S.C.A. § 41(5), for the recovery of Federal income taxes and interest for the calendar years of 1924 and 1925, which taxes and interest were paid to appellant in his capacity as Collector of Internal Revenue for the Sixth District of California. On March 13, 1931, claims for refund of said…

2Cases cited8 opinions

  1. Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
  2. Von Baumbach v. Sargent Land Co.Supreme Court of the United States · 1917
  3. Richards v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1936
  4. Phipps v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1931
  5. Letts v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1936

3 more not listed; retrieve them via the Exa API.

3Cited by23 opinions

  1. Bauschard v. CommissionerUnited States Tax Court · 1959
  2. Kaltreider v. CommissionerUnited States Tax Court · 1957
  3. Ehrman v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1941
  4. Boomhower v. United StatesDistrict Court, N.D. Iowa · 1947
  5. Commissioner of Internal Revenue v. BoeingCourt of Appeals for the Ninth Circuit · 1939

18 more not listed; retrieve them via the Exa API.

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