Massey v. Lederer
District Court, E.D. Pennsylvania
At Daw. Action by George V. Massey against Ephraim Eederer, Collector of Internal Revenue.
1Opinion of the Court
THOMPSON, District Judge.
This is a suit brought against the defendant, as collector of internal revenue for the First district of Pennsylvania, to recover the sum of $21.31, being the amount of additional income tax alleged to have been unlawfully assessed against the plaintiff for the year 1917 under Revenue Acts Sept. 8, 1916 and Oct. 3, 1917 (Comp. St.„1918, § 6336%a et seq.) and paid under protest to the defendant. The facts are as follows:
In February, 1918, the plaintiff filed with the defendant a return of his taxable income for the year 1917. Of his gross income, the sum *124of $8,880 was…
2Cases cited6 opinions
- Rensselaer & S. R. v. IrwinCourt of Appeals for the Second Circuit · 1918
- Houston Belt & Terminal Ry. Co. v. United StatesCourt of Appeals for the Fifth Circuit · 1918
- Blalock v. Georgia Ry. & Electric Co.Court of Appeals for the Fifth Circuit · 1917
- Rensselaer & S. R. v. IrwinDistrict Court, N.D. New York · 1917
- First Nat. Bank of Jackson v. McNeelCourt of Appeals for the Fifth Circuit · 1917
1 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Sharon Herald Co. v. GrangerDistrict Court, W.D. Pennsylvania · 1951
- Pitney v. DuffyDistrict Court, D. New Jersey · 1923
- Furst v. CommissionerUnited States Board of Tax Appeals · 1930
- Kling v. CommissionerUnited States Board of Tax Appeals · 1925
- Southern Pacific Co. v. CommissionerUnited States Board of Tax Appeals · 1929
1 more not listed; retrieve them via the Exa API.