Gouge v. Hart
District Court, W.D. Virginia
In Equity. Suit by E. Gouge and others against John M. Hart, Collector of Internal Revenue, W. H. Osborne, Commissioner of Internal Revenue, and another.’ On motion to dismiss bill'.
1Opinion of the Court
McDOWELL, District Judge.
This suit in equity was brought by E. Gouge and W. T. Sams, partners doing business under the name of E. Gouge & Co., E. Gouge, Pantha Gouge, and H. T. Campbell, trustee, against John M. Hart, collector of Internal Revenue, W. Ii. Osborne, Commissioner of Internal Revenue, and S. T. Copenhaver. Prom the bill it appears that the Commissioner of Internal Revenue, in November 1915, improperly and illegally gave notice of a “proposed” assessment of internal revenue taxes against the firm of E. Gouge & Co., distillers, in the sum of $152,310.31, and that the government…
2Cases cited25 opinions
- United States v. LeeSupreme Court of the United States · 1882
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
- Pollock v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1895
- Taylor v. SecorSupreme Court of the United States · 1876
- Utah Power & Light Co. v. United StatesSupreme Court of the United States · 1917
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3Cited by8 opinions
- Margiotta v. District Director of Internal Revenue, Brooklyn, N.Y.Court of Appeals for the Second Circuit · 1954
- Filipowicz v. RothensiesDistrict Court, E.D. Pennsylvania · 1940
- Leather v. WhiteCourt of Appeals for the Seventh Circuit · 1924
- Union Packing Co. v. RoganDistrict Court, S.D. California · 1937
- Woner v. LewisDistrict Court, N.D. California · 1935
3 more not listed; retrieve them via the Exa API.