Smietanka v. Indiana Steel Co.
Supreme Court of the United States
ON CERTIFICATE FROM THE CIRCUIT COURT OF APPEALS FOR THE SEVENTH CIRCUIT. Certificate from the Circuit Court of Appeals propounding questions arising upon the review of a judgment against Smietanka in an action to recover taxes ex-, acted by his predecessor as Collector of Internal Revenue. The action was properly brought' against the collector who was in office at the time of the commencement of the suit.
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ON CERTIFICATE FROM THE CIRCUIT COURT OF APPEALS FOR THE SEVENTH CIRCUIT. Certificate from the Circuit Court of Appeals propounding questions arising upon the review of a judgment against Smietanka in an action to recover taxes ex-, acted by his predecessor as Collector of Internal Revenue. The action was properly brought' against the collector who was in office at the time of the commencement of the suit. The United States has “ enacted a system of cor.rective justice ” by which the taxpayer is permitted “ to sue the Government through its collector,” and if the tax '-.“'was wrongfully…
1Opinion of the CourtJustice Holmes
This is a suit brought to recover internal revenue special excise taxes for the years 1910 and 1912, assessed under the Act of Congress of August 6, 1909, c. 6, § 38, 36 Stat. 11, 112; and paid by the plaintiff, the defendant in error, under duress. The taxes were collected by S. M. Fitch, then collector of internal revenue, and it was certified by the District Court as part of its judgment that there was probable cause for the act of the collector, that he acted under the direction of the Commissioner of Internal Revenue, and that the amounts recovered should be provided for and paid out of…
2Cases cited8 opinions
- Cary v. CurtisSupreme Court of the United States · 1845
- United States v. Emery, Bird, Thayer Realty Co.Supreme Court of the United States · 1915
- Nelson J. Elliott v. Samuel SwartwoutSupreme Court of the United States · 1836
- Patton v. BradySupreme Court of the United States · 1902
- Sage v. United StatesSupreme Court of the United States · 1919
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3Cited by78 opinions
- Flora v. United StatesSupreme Court of the United States · 1960
- Tait v. Western Maryland Railway Co.Supreme Court of the United States · 1933
- Flora v. United StatesSupreme Court of the United States · 1958
- George Moore Ice Cream Co. v. RoseSupreme Court of the United States · 1933
- United States v. KalesSupreme Court of the United States · 1941
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