Legal Opinion
Phillips v. United States
District Court, W.D. Pennsylvania
Decided January 8, 1926No. 3319PublishedCited by 6 opinions
1Opinion of the Court
THOMSON, District Judge.
This action is brought under the Revenue Act of October 3, 1917 (40Stat. 302), for the recovery of income tax alleged to have been unlawfully assessed and collected by C. Gr. Lewellyn, former collector of internal revenue for* the Twenty-Third district of Pennsylvania. The collector’s term of office having expired when the suit was instituted, the court’s jurisdiction is based on paragraph 20 (a), § 24, of the Judicial Code as amended February 24, 1925 (Comp. St. Supp. 1925, § 991), whereby jurisdiction is conferred on District Courts of the United States concurrently…
2Cases cited6 opinions
- Edwards v. DouglasSupreme Court of the United States · 1925
- Douglas v. EdwardsCourt of Appeals for the Second Circuit · 1924
- Plant v. WalshDistrict Court, D. Connecticut · 1922
- United States v. GuinzburgCourt of Appeals for the Second Circuit · 1921
- Douglas v. EdwardsDistrict Court, S.D. New York · 1922
1 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Wood v. United StatesUnited States Court of Claims · 1939
- State v. FlennerSupreme Court of Alabama · 1938
- Buck v. COMMISSIONER OF INTERNAL REVENUECourt of Appeals for the Ninth Circuit · 1936
- Intercoast Trading Co. v. McLaughlinDistrict Court, N.D. California · 1936
- Larue County Board of Sup'rs v. Lincoln Nat. BankCourt of Appeals of Kentucky (pre-1976) · 1945
1 more not listed; retrieve them via the Exa API.