Eaton v. White
Court of Appeals for the First Circuit
1Opinion of the Court
LETTS, District Judge.
This is an action in contract to recover the sum of $10,744.15, with interest, which the plaintiff claims was illegally assessed as a tax upon his income for the year 19291 and which was paid by him under protest. The court below, upon an agreed statement of facts, entered judgment for the defendant, with costs.
The nature of the controversy is such that it is unnecessary to deal separately with the individual assignments of error. We will come at once to the meat of the issue between the parties.
On November 28, 1928, the plaintiff and his two brothers caused to he formed…
2Cases cited10 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- United States v. MerriamSupreme Court of the United States · 1923
- United States v. IshamSupreme Court of the United States · 1873
- McCaughn v. LudingtonSupreme Court of the United States · 1925
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3Cited by5 opinions
- Fabreeka Products Co. v. CommissionerCourt of Appeals for the First Circuit · 1961
- Bourjois, Inc. v. McGowanDistrict Court, W.D. New York · 1935
- Fabreeka Products Company v. Commissioner of Imternal Revenue, Sadie S. Friedman v. Commissioner of Internal Revenue, Jack L. Sherman v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1961
- W. K. Frank Trust of 1931 v. CommissionerCourt of Appeals for the Third Circuit · 1944
- Berckmans v. CommissionerUnited States Tax Court · 1961