Legal Opinion
United States v. Brechtel
Court of Appeals for the Eighth Circuit
Decided May 29, 1937No. 10844PublishedCited by 3 opinions
1Opinion of the Court
BOOTH, Circuit Judge.
This is an appeal from an order dismissing an action at law brought to enforce the liability imposed by section 1114 (e) (f) of the Revenue Act of 1926 (26 U.S.C.A. § 1610 and note). The statute is set out in the margin.1
The parties defendant to the petition in the action were “J. J. Brechtel, I. C. Eckhart, S. J. Francis, J. C. Nugent and H. Tabke, Board of Supervisors of Woodbury County; and Woodbury County, Iowa.”
Judgment is prayed “against defendants and each of them.”
A joint demurrer was interposed by the defendants to the petition, which was sustained. The grounds…
2Cases cited9 opinions
- Collector v. DaySupreme Court of the United States · 1871
- Indian Motocycle Co. v. United StatesSupreme Court of the United States · 1931
- Brush v. CommissionerSupreme Court of the United States · 1937
- Steele v. MurrySupreme Court of Iowa · 1890
- In re Paving AssessmentsSupreme Court of Iowa · 1922
4 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Edgar B. Sims v. United StatesCourt of Appeals for the Fourth Circuit · 1958
- Wethered, Tr. v. Alban TractorCourt of Appeals of Maryland · 1961
- United States v. EchevarriDistrict Court, D. Puerto Rico · 1974