Legal Opinion
Crooks v. Kansas City Hay Dealers' Ass'n
Court of Appeals for the Eighth Circuit
Decided December 16, 1929No. 8595PublishedCited by 33 opinions
1Opinion of the Court
KENYON, Circuit Judge.
Appellee brought suit to recover against appellant, as collector of internal revenue, a certain income tax'in the sum of $151.43 claimed to have been illegally collected for the year 1924, and for which refund had been refused by the Commissioner of Internal Revenue. A jury was waived, and the trial court found in favor of appellee, rendering judgment for the amount of the claim.
Appellee is a voluntary association composed of 50 to 60 men who are individually engaged in the business, as brokers or commission merchants, of buying and selling hay and straw on the Kansas…
2Cases cited10 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Von Baumbach v. Sargent Land Co.Supreme Court of the United States · 1917
- Trinidad v. Sagrada Orden De Predicadores De La Provincia Del Santisimo Rosario De FilipinasSupreme Court of the United States · 1924
- Sparhawk v. YerkesSupreme Court of the United States · 1891
- Hyde v. WoodsSupreme Court of the United States · 1877
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3Cited by33 opinions
- National Muffler Dealers Assn., Inc. v. United StatesSupreme Court of the United States · 1979
- United States v. Hassan HazimeCourt of Appeals for the Sixth Circuit · 1985
- Retailers Credit Ass'n v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1937
- Northwestern Municipal Ass'n v. United StatesCourt of Appeals for the Eighth Circuit · 1938
- United States v. Pickwick Electric Membership Corp.Court of Appeals for the Sixth Circuit · 1946
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