Hubbard v. Brainard
Supreme Court of Connecticut
Assumpsit, to recover money paid as income tax to the defendant, a collector of the internal revenue of the United States, and claimed to have been illegally exacted; brought to the Superior Court in Middlesex county, and tried to the court on the general issue, with the following notice: The plaintiff will take notice that on the trial of the above cause the defendant will claim and give in evidence, that on the first day of July, 1865, and for a long time previous thereto,…
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Assumpsit, to recover money paid as income tax to the defendant, a collector of the internal revenue of the United States, and claimed to have been illegally exacted; brought to the Superior Court in Middlesex county, and tried to the court on the general issue, with the following notice: The plaintiff will take notice that on the trial of the above cause the defendant will claim and give in evidence, that on the first day of July, 1865, and for a long time previous thereto, he had been and was a deputy collector of the internal revenue.of the United States for the second collection district…
1Opinion of the CourtButler, J.
The plaintiff brings his action against the defendant to recover a sum of money paid by him to the defendant under coercion, as part of a tax assessed ag’ainst him by the district assessor under the internal-revenue acts of the United States, and which the plaintiff claimed was illegally assessed.
There is upon the record a finding of facts by the court, and the usual reservation of the questions of law, and of “ what judgment ought to be rendered in the case,” for our opinion and advice.
It appears from the finding that at the time of the payment of the money to the defendant he was a legal…
2Cases cited2 opinions
- Carpenter v. SnellingMassachusetts Supreme Judicial Court · 1867
- Griffin v. RanneySupreme Court of Connecticut · 1868
3Cited by33 opinions
- Spector Motor Service, Inc. v. WalshCourt of Appeals for the Second Circuit · 1944
- Massa v. NastriSupreme Court of Connecticut · 1939
- Connecticut Light & Power Co. v. Town of OxfordSupreme Court of Connecticut · 1924
- City of Norwich v. Town of LebanonSupreme Court of Connecticut · 1986
- Forster v. ForsterMassachusetts Supreme Judicial Court · 1880
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