National Bank of Commerce v. Allen
Court of Appeals for the Eighth Circuit
In Error to the District Court of the United States for the Eastern District of Missouri; David P. Dyer, Judge. Action at law by the National Bank of Commerce in St. Louis against E. B. Allen, United States Collector of Internal Revenue for the First District of Missouri. Judgment for defendant, and plaintiff brings error.
1Opinion of the Court
CARLAND, Circuit Judge.
This is an action by the bank against the collector to recover the sum of $5,304.57 paid under protest as taxes assessed pursuant to section 38, Act of Congress approved August 5, 1909 (36 Stat. 112-117 [Comp. St. 1913, §§ 6301-6307]), for the years 1909, 1910, and 1911. Judgment was rendered by the court below against the bank on the pleadings. The following facts appear therefrom : ,
The bank is a national bank, organized under the laws of the United States and doing business at St. Louis, Mo. It made returns of its gross and net income to the United States…
2Cases cited18 opinions
- National Bank v. CommonwealthSupreme Court of the United States · 1870
- Van Allen v. AssessorsSupreme Court of the United States · 1866
- Home Savings Bank v. City of Des MoinesSupreme Court of the United States · 1907
- Hawley v. City of MaldenSupreme Court of the United States · 1914
- Merchants’ and Manufacturers’ Bank v. PennsylvaniaSupreme Court of the United States · 1897
13 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Aiken v. BurnetSupreme Court of the United States · 1931
- United States v. Lyle B. Snider, United States of America v. Lyle B. Snider, and Sue T. SniderCourt of Appeals for the Fourth Circuit · 1974
- Woods v. LewellynCourt of Appeals for the Third Circuit · 1918
- Seaman v. BowersCourt of Appeals for the Second Circuit · 1924
- Wisconsin Gas & Electric Co. v. United StatesSupreme Court of the United States · 1944
19 more not listed; retrieve them via the Exa API.