Roberts v. Lowe
District Court, S.D. New York
At Raw. Action by Duncan I. Roberts, individually and as a member and as president of the United States Express Company, an unincorporated joint-stock association, against John Z. Rowe, Jr., Collector of Internal Revenue of the United States of America for the Second District of the State of New York. On demurrer to the complaint.
1Opinion of the Court
AUGUSTUS N. HAND, District Judge.
[1, 2] This is a demurrer to the complaint in an action brought against the defendant, John Z. Rowe, Jr., who is described as “collector of internal revenue,” to recover corporation excise taxes collected from the United States Express Company by Charles W. Anderson, who was at the time col*605lector of internal revenue. The only theory of recovery, in my opinion, is against Mr. Rowe individually, and I know of no provision of law which would enable him to obtain restitution from the government if he were held liable.
Section 989 of the Revised Statutes, providing…
2Cases cited3 opinions
- United States v. Emery, Bird, Thayer Realty Co.Supreme Court of the United States · 1915
- Patton v. BradySupreme Court of the United States · 1902
- Armour v. RobertsU.S. Circuit Court for the District of Western Missouri · 1907
3Cited by6 opinions
- Smietanka v. Indiana Steel Co.Supreme Court of the United States · 1921
- Porter v. American Distilling Co.District Court, S.D. New York · 1947
- Toledo Rys. & Light Co. v. McMakenDistrict Court, N.D. Ohio · 1936
- Philadelphia, H. & P. R. v. LedererDistrict Court, E.D. Pennsylvania · 1917
- Brauch v. BirminghamDistrict Court, N.D. Iowa · 1943
1 more not listed; retrieve them via the Exa API.