Central Building, Loan & Savings Co. v. Bowland
District Court, S.D. Ohio
Action by the Central Building, Loan & Savings Company against Willis G. Bowland, as Collector of Internal Revenue for the Eleventh District of' Ohio, and by the Bellefontaine Building & Doan Company against William V. McMaken, as Collector of Internal Revenue for the Tenth District of Ohio, to recover certain corporation taxes assessed against plaintiff in each case, under Corporation Act Aug. 5, 1909, § 38.
1Opinion of the Court
HOLLISTER, District Judge.
These cases were removed to this court by the defendants in the respective cases, the first from the Franklin common pleas, and the second from the Logan common pleas, and the records in each certified to this court. The respective plaintiffs had paid under protest the tax imposed by the act of Congress, Aug. 5, 1909, c. 6, § 38, 36 Stat. 112 (U. S. Comp. St. Supp. 1911, p. 946), known as “special excise tax on corporations,” and these suits were brought to recover the amounts paid. The defendant in each case, the collector of internal revenue to whom the tax was…
2Cases cited13 opinions
- Standard Oil Company of New Jersey, Appts. v. United StatesSupreme Court of the United States · 1910
- United States v. Trans-Missouri Freight Assn.Supreme Court of the United States · 1897
- Bank for Savings v. CollectorSupreme Court of the United States · 1866
- People Ex Rel. Fairchild v. . PrestonNew York Court of Appeals · 1894
- Rhodes v. Missouri Savings & Loan Co.Illinois Supreme Court · 1898
8 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- United States v. Cambridge Loan & Building Co.Supreme Court of the United States · 1928
- Lilley Building & Loan Co. v. MillerDistrict Court, S.D. Ohio · 1922
- Bank of Fairfield v. Spokane CountyWashington Supreme Court · 1933
- Johnstown Bldg. & Loan Ass'n. v. CommissionerUnited States Board of Tax Appeals · 1927
- Fisher v. Intermountain Building & Loan Ass'nIdaho Supreme Court · 1935
1 more not listed; retrieve them via the Exa API.