Monroe Cider Vinegar & Fruit Co. v. Riordan
Court of Appeals for the Second Circuit
In Error to the District Court of the United States for the Western District of New York. Action at law by the Monroe Cider Vinegar & Fruit Company against Vincent H. Riordan, late Collector of Internal Revenue, to recover taxes* paid under protest. Judgment for defendant on dismissal of the complaint (274 Fed. 736), and plaintiff brings error.
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In Error to the District Court of the United States for the Western District of New York. Action at law by the Monroe Cider Vinegar & Fruit Company against Vincent H. Riordan, late Collector of Internal Revenue, to recover taxes* paid under protest. Judgment for defendant on dismissal of the complaint (274 Fed. 736), and plaintiff brings error. In November, 1920, plaintiff, a domestic corporation engaged in the sale of sweet cider, sold and delivered to its customers 290 barrels of sweet cider for §3,862.17. Of this amount, $2,702.17 represented the sales price and value of the sweet cider,…
1DissentManton, Circuit Judge
An answer was filed to the complaint in this action which seeks to recover the return of taxes paid under the Revenue Act of 1918 under protest. Thereafter the denial of the. material allegations of the complaint set forth in that answer was withdrawn by stipulation, and a motion made by the internal revenue collector for judgment on the pleadings. It resulted in the dismissal of the complaint on the merits, and judgment was thereafter entered against the plaintiff in error. This writ is sued out seeking to review the judgment so entered.
The plaintiff in error is engaged in the manufacture…
2Cases cited12 opinions
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- Brown v. PiperSupreme Court of the United States · 1875
- United States v. MoreheadSupreme Court of the United States · 1917
- King v. GallunSupreme Court of the United States · 1883
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