Crocker v. Malley
Court of Appeals for the First Circuit
In Error to the District Court of the United States for the District of Massachusetts; George H. Bingham, Judge. Action by Alvah Crocker and others, trustees, against John E. Mal-ley, Internal Revenue Collector. There was a judgment for plaintiffs for part only of the relief sought, and defendant brings error, and plaintiffs likewise bring error.
1Opinion of the Court
DODGE, Circuit Judge.
These cases arise under the federal Income Tax Act approved October 3, 1913 (38 Stat. 166, 172).
The five persons who were then the trustees under a declaration of trust dated March 29, 1912, and recorded in the Worcester county, Mass., Northern district, registry of deeds, brought suit, on January IS, 1917, against the collector of internal revenue to recover back certain amounts paid by them to him under protest, as income taxes claimed by him to be due from them under said act, for the years 1913, 1914 and 1915. The case was heard in the District Court without a jury on…
2Cases cited3 opinions
- Williams v. Inhabitants of MiltonMassachusetts Supreme Judicial Court · 1913
- Eliot v. FreemanSupreme Court of the United States · 1910
- Eliot v. FreemanSupreme Court of the United States · 1911
3Cited by3 opinions
- Malley v. HowardCourt of Appeals for the First Circuit · 1922
- Guitar Trust Estate v. CommissionerUnited States Board of Tax Appeals · 1936
- Guitar Trust Estate v. CommissionerUnited States Board of Tax Appeals · 1936