Brady v. Anderson
Court of Appeals for the Second Circuit
In Error to the District Court of the United States for the Southern District of New York. Action by Nicholas F. Brady and others, executors of the last will and testament of Anthony N. Brady, deceased, against Charles W. Anderson, late Collector of Internal Revenue, Second District of New York. There was a for defendant, and error.
1Opinion of the Court
WARD, Circuit Judge.
This is an action against the collector of internal revenue by the executors of Anthony N. Brady, deceased, to recover taxes assessed by the Commissioner of Internal Revenue and paid by them under protest upon income received by Bracly during his lifetime before the Income Tax Act of October 3, 1913, imposing a tax, had been passed.
The Sixteenth Amendment, by virtue of which the statute was enacted, was ratified February 28, 1913, and the Supreme Court has for that reason held that Congress had power to make it retroactive to March 1, 1913. Brushaber v. Union Pacific R. R.…
2Cases cited1 opinion
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
3Cited by17 opinions
- Updike v. United StatesCourt of Appeals for the Eighth Circuit · 1925
- United States v. McHattonDistrict Court, D. Montana · 1920
- Diamond Match Co. v. State Tax CommissionCourt of Appeals of Maryland · 1938
- Owen v. Fletcher Savings & Trust Building Co.Indiana Court of Appeals · 1934
- United States v. Boss & Peake Automobile Co.District Court, D. Oregon · 1922
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