Legal Opinion
United States v. Childs
Supreme Court of the United States
Decided November 24, 1924No. 80PublishedCited by 132 opinions
1Opinion of the CourtJustice McKenna
The Collector of Internal Revenue of the Second District of New York filed a claim against the Trustee in Bankruptcy of J. Menist Company, Inc., Edward H. Childs, in the sum of $2,421.75, plus 5% penalty and 1% interest' per month thereon until paid. The claim was for an additional income tax for the year 1917.
The justification for the claim, as stated by the Circuit Court of Appeals, is: “Act of October 3, 1917 (40 Stat. 300, sec. 212), making sec. 14(a) of the act of September 8, 1916 (39 Stat. 756), applicable to taxes under the 1917 act.” By § 14(a) of Title I, Part II, of the Act of…
2Cases cited6 opinions
- New Jersey v. AndersonSupreme Court of the United States · 1906
- Lane County v. OregonSupreme Court of the United States · 1869
- New York v. JersawitSupreme Court of the United States · 1924
- In re Sherwoods, Inc.Court of Appeals for the Second Circuit · 1913
- In re Ashland Emery & Corundum Co.District Court, D. Massachusetts · 1916
1 more not listed; retrieve them via the Exa API.
3Cited by132 opinions
- Burnet v. HarmelSupreme Court of the United States · 1932
- Rodgers v. United StatesSupreme Court of the United States · 1947
- United States v. Reorganized CF&I Fabricators of Utah, Inc.Supreme Court of the United States · 1996
- Nicholas v. United StatesSupreme Court of the United States · 1966
- City of New York v. SaperSupreme Court of the United States · 1949
127 more not listed; retrieve them via the Exa API.