Legal Opinion
Reinecke v. Peacock
Court of Appeals for the Seventh Circuit
Decided December 12, 1924No. 3431PublishedCited by 8 opinions
1Opinion of the CourtAlschuler, Circuit Judge
(after stating the facts as above). Section 3224 is unequivocal and must be given effect, unless it is clearly apparent that under the facts stated this case is of the exceptional nature, which in a few instances the courts have recognized. That the Bureau of Internal Revenue may be wholly in error in its construction of the Revenue Act of 1918 (40 Stat. 1057), and in its contention that by virtue of that act or regulations promulgated by the department the trustees, and not the distributees, should have paid these taxes, or even in the unconstitutionality of the act itself in this regard,…
2Cases cited10 opinions
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
- Pollock v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1895
- Hill v. WallaceSupreme Court of the United States · 1922
- Child Labor Tax CaseSupreme Court of the United States · 1922
- Gunter v. Atlantic Coast Line RailroadSupreme Court of the United States · 1906
5 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Huston v. Iowa Soap Co.Court of Appeals for the Eighth Circuit · 1936
- Martin v. AndrewsCourt of Appeals for the Ninth Circuit · 1956
- Martin v. AndrewsCourt of Appeals for the Ninth Circuit · 1956
- Norman v. Consolidated Edison Co. of New York, Inc.Court of Appeals for the Second Circuit · 1937
- Union Packing Co. v. RoganDistrict Court, S.D. California · 1937
3 more not listed; retrieve them via the Exa API.