Ewers v. Weaver
U.S. Circuit Court for the Southern District of Iowa
Action by Frank Ewers against H. O. Weaver, as Collector for the Internal Revenue Department, to recover $100 paid under protest by plaintiff for a wholesale oleomargarine dealer’s license.
1Opinion of the Court
SMITH McPHERSON, District Judge.
I do not deem it necessary, nor do I have the time, to prepare a formal opinion. But it is due to counsel that I state my reasons for the holding now to be made.
This is an action brought by the plaintiff against the collector of internal revenue for this district for moneys paid, in which he seeks to recover $100 paid under protest.
The facts recited in the plaintiff’s petition are that the plaintiff is a retail dealer in meats and similar products in Keokuk, Iowa. His brother, A. P. J. Ewers, is likewise a retail dealer in meats in the same city. Both plaintiff…
2Cases cited2 opinions
- Grier v. TuckerU.S. Circuit Court for the District of Western Arkansas · 1907
- Tucker v. GrierCourt of Appeals for the Eighth Circuit · 1908
3Cited by3 opinions
- In re the Estate of FranksNew York Surrogate's Court · 1935
- United States v. RodenboughDistrict Court, E.D. Pennsylvania · 1927
- Boonville Milling Co. v. RothIndiana Court of Appeals · 1920