Iron Gate Bank v. Brady
Supreme Court of the United States
ERROR TO THE UNITED STATES CIRCUIT COURT FOR THE EASTERN , DISTRICT OF VIRGINIA. On September II, 1900, the plaintiff in-error as plaintiff commenced this action in the Circuit Court of the United States for the Eastern District of Yirginia.
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ERROR TO THE UNITED STATES CIRCUIT COURT FOR THE EASTERN , DISTRICT OF VIRGINIA. On September II, 1900, the plaintiff in-error as plaintiff commenced this action in the Circuit Court of the United States for the Eastern District of Yirginia. The declaration, after stating that both parties were citizens of Yirginia, alleged that the plaintiff was a state bank, chartered under the laws of that State, and the defendant, a collector of internal revenue of the United States for the second district of Yirginia, and that “ between the months of November, 1899, and August, 1900, the plaintiff -made,…
1Opinion of the CourtJustice Brewer
We have recently had before us a similar action against the same party, in which also was presented the question of surviv orship, (Patton v. Brady, ante, 608,) and to the opinion filed in that case we refer for a discussion of the question. There the amount of property taken b\r the defendant as collector was over $3000; here it is only $70. So far as a recovery of the tax charged to have been illegally levied and collected is sought, it-is practically an'action in assumpsit for money had and received. Beyond that nothing is suggested but a tort, and a tort by which the estate of the…
2Cases cited3 opinions
- Martin's Administrator v. Baltimore & Ohio RailroadSupreme Court of the United States · 1894
- Cummings v. BirdMassachusetts Supreme Judicial Court · 1874
- Corbett v. Twenty-Third Street Railway Co.New York Court of Appeals · 1889
3Cited by15 opinions
- Sullivan v. Associated Billposters & Distributors of United States & CanadaCourt of Appeals for the Second Circuit · 1925
- Kirk v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1950
- Almour v. Pace, Secretary of the ArmyCourt of Appeals for the D.C. Circuit · 1951
- City and County of Denver v. Denver Tramway CorporationCourt of Appeals for the Eighth Circuit · 1927
- Derdiarian v. Futterman CorporationDistrict Court, S.D. New York · 1963
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