Doyle v. Mitchell Bros.
Court of Appeals for the Sixth Circuit
In Error to the District Court of the United States for the Western District of Michigan; Clarence W. Sessions, Judge. Action by the Mitchell Bros. Company against Emanuel J. Doyle as Collector of Internal Revenue for the Fourth District of Michigan. There was a judgment for plaintiff (225 Fed. 437), and defendant brings error.
1Opinion of the Court
DENISON, Circuit Judge.
Mitchell Bros. Company, a Michigan corporation, acting pursuant to the Corporation Tax Law of 1909 (36 Stat. 112, c. 6, § 38 [Comp. St. 1913, §§ 6300-6307]), made .an income return and paid the tax due thereunder. Later the Commissioner of Internal Revenue, after an investigation, raised the figures of income return and assessed an additional tax. The company paid under protest, and this action was brought in the court below to recover the amount so paid. The case was tried without a jury, and the District Judge made special findings of fact and of law, and rendered…
2Cases cited7 opinions
- Stratton's Independence, Ltd. v. HowbertSupreme Court of the United States · 1913
- Gray v. DarlingtonSupreme Court of the United States · 1872
- Baldwin Locomotive Works v. McCoachCourt of Appeals for the Third Circuit · 1915
- Baldwin Locomotive Works v. McCoachDistrict Court, E.D. Pennsylvania · 1914
- Gauley Mountain Coal Co. v. HaysCourt of Appeals for the Fourth Circuit · 1915
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3Cited by12 opinions
- Tax Commissioner v. PutnamMassachusetts Supreme Judicial Court · 1917
- Lynch v. TurrishCourt of Appeals for the Eighth Circuit · 1916
- Reynolds Cattle Co. v. CommissionerUnited States Board of Tax Appeals · 1934
- Woods Lumber Co. v. CommissionerUnited States Board of Tax Appeals · 1941
- Daily Record Co. v. CommissionerUnited States Board of Tax Appeals · 1928
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