Legal Opinion
United States v. Ayer
Court of Appeals for the First Circuit
Decided April 23, 1926No. 1902PublishedCited by 22 opinions
1Opinion of the CourtBingham, Circuit Judge
(after stating the facts as above). If the United States can maintain this action it was seasonably brought, for it was begun within five years from the time the tax was due. Revenue Aet of 1921, title 13, § 1320 (Comp. St. Ann. Supp. 1923, § 6371%i).
The liability for the tax that accrued under the act of 1916 was not remitted by the act of 1921. Title 14, § 1400 (b), othe aet of 1918 (Comp. St. Ann. Supp. 1919, § 6371®4a), contained provisions for the assessment and collection of taxes, the liability for whieh had accrued under the act of 1916 and its amendments (Page v. Skinner [(C. C. A.)]…
2Cases cited12 opinions
- Hertz v. WoodmanSupreme Court of the United States · 1910
- Dollar Savings Bank v. United StatesSupreme Court of the United States · 1874
- Stockwell v. United StatesSupreme Court of the United States · 1871
- MEREDITH v. United StatesSupreme Court of the United States · 1839
- United States v. ChamberlinSupreme Court of the United States · 1911
7 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Detroit Bank v. United StatesSupreme Court of the United States · 1943
- Schoenheit v. LucasCourt of Appeals for the Fourth Circuit · 1930
- Leggett v. Southeastern People's College, Inc.Supreme Court of North Carolina · 1951
- Garden City Golf Club v. CorwinCourt of Appeals for the Second Circuit · 1932
- Rosenberg v. McLaughlinCourt of Appeals for the Ninth Circuit · 1933
17 more not listed; retrieve them via the Exa API.