Roberts v. Anderson
Court of Appeals for the Second Circuit
In Error to the District Court of the United States for the Southern District of New York. This cause comes here on writ of error to review a judgment of the United States District Court for the Southern District of New York dismissing the complaint, which judgment was filed on March 8, 1915.
1Opinion of the Court
ROGERS, Circuit Judge.
This action arises under section 38 of the act of Congress approved August 5, 1909, known as the Corporation Tax Daw, and acts amendatory thereof and supplemental thereto. The action is brought to recover corporation excise taxes paid by the defendant for the years 1909 and 1910. The issue presented to the court is whether the United States Express Company was or was not *9subject to the tax imposed. The amount of the tax paid for the year 1909 was $5,613.12, and for the year 1910 was $8,354.45. The plaintiff, therefore, asks for judgment for $13,967.57 and interest from…
2Cases cited6 opinions
- Chapman v. BarneySupreme Court of the United States · 1889
- Westcott v. . FargoNew York Court of Appeals · 1875
- People Ex Rel. Platt v. . WempleNew York Court of Appeals · 1889
- Van Aernam v. . BleisteinNew York Court of Appeals · 1886
- Eliot v. FreemanSupreme Court of the United States · 1911
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