Legal Opinion

United States v. Elliott

District Court, E.D. New York

Decided April 26, 1939No. 7495Published

1Opinion of the Court

CAMPBELL, District Judge.

This is a suit to collect Income Taxes and Interest assessed against the defendant, John Speed Elliott, for the years 1925, 1926, 1928 and 1934, in the amount of $6,-618.15 together with interest thereon.

This action was brought on the Law side of the Court, but on the trial, a Jury was waived, and the action was tried before the Court, without a Jury.

The first cause of action is for interest on taxes due for the year 1925, which I will hereinafter discuss.

The second cause of action is for Income Taxes for the year 1926.

The third cause of action is for Income Taxes for…

2Cases cited6 opinions

  1. Phillips v. LindleyAppellate Division of the Supreme Court of the State of New York · 1906
  2. United States v. Northern Finance Corp.Court of Appeals for the Second Circuit · 1927
  3. Helmer v. MinotNew York Supreme Court · 1894
  4. United States v. ScudderDistrict Court, E.D. New York · 1924
  5. Goldberg v. LackshinAppellate Terms of the Supreme Court of New York · 1913

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