Walsh v. Brewster
Supreme Court of the United States
ERROR TO THE DISTRICT COURT OF THE UNITED STATES FOR THE DISTRICT OF CONNECTICUT. The case is stated in the opinion.
1Opinion of the CourtJustice Clarke
In this case the defendant in error sued the plaintiff in error, a collector of Internal Revenue, to recover income 'taxes for the year 1916, assessed in 1918, and which were paid under protest to avoid penalties. The defendant answered,- the case was tried upon an agreed statement of facts, and judgment was rendered in favor of the taxpayer, the defendant in error. The case is properly here by writ of error. Towne v. Eisner, 245 U. S. 418.
The defendant in error was not a trader or dealer in stocks or bonds, but occasionally purchased and sold one or the other for the purpose of changing his…
2Cases cited3 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Towne v. EisnerSupreme Court of the United States · 1918
- Hays v. Gauley Mountain Coal Co.Supreme Court of the United States · 1918
3Cited by59 opinions
- Willcutts v. BunnSupreme Court of the United States · 1931
- United States v. FlannerySupreme Court of the United States · 1925
- McCaughn v. LudingtonSupreme Court of the United States · 1925
- Lucas v. AlexanderSupreme Court of the United States · 1929
- Thorpe v. MahinIllinois Supreme Court · 1969
54 more not listed; retrieve them via the Exa API.