Christie-Street Commission Co. v. United States
Court of Appeals for the Eighth Circuit
In Error to the Circuit Court of the United States for the Western District of Missouri. On November 30, 1902, the plaintiff, a corporation engaged in the business of dealing in stocks, bonds, grain, provisions, and merchandise, filed a complaint against the United States in the Circuit Court of the Western District of Missouri to recover back $4,811.76, which it alleged the collector of internal revenue had unlawfully exacted from it, against its protest, by threats and…
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In Error to the Circuit Court of the United States for the Western District of Missouri. On November 30, 1902, the plaintiff, a corporation engaged in the business of dealing in stocks, bonds, grain, provisions, and merchandise, filed a complaint against the United States in the Circuit Court of the Western District of Missouri to recover back $4,811.76, which it alleged the collector of internal revenue had unlawfully exacted from it, against its protest, by threats and duress, between July 1, 1898, and August 15, 1899, under a misconstruction of the act of June 13, 1898, “to provide ways…
1Opinion of the CourtSanborn, Circuit Judge
The case presents two questions: May one whose claim for a repayment of internal taxes illegally collected has been presented to, but has not been allowed by, the Commissioner of Internal Revenue (section 3226, Rev. St., 2 U. S. Comp. St. 1901, p. 2088) maintain an action against the United States to recover these taxes under the act of *328March 3, 1887 (24 Stat. 505, c. 359, 1 U. S. Comp. St. 1901, pp. 752, 753)? If so, does the limitation of two years fixed by section 3227, Rev. St., U. S. Comp. St. 1901, p. 2089, or the limitation of six years provided by section 1 of the act of 1887, fix the…
2Cases cited15 opinions
- United States v. LynahSupreme Court of the United States · 1903
- Schillinger v. United StatesSupreme Court of the United States · 1894
- Dooley v. United StatesSupreme Court of the United States · 1901
- The Distilled SpiritsSupreme Court of the United States · 1871
- Langford v. United StatesSupreme Court of the United States · 1880
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3Cited by30 opinions
- Clapp v. United StatesUnited States Court of Claims · 1954
- United States v. A. S. Kreider Co.Supreme Court of the United States · 1941
- Hemmer v. United StatesCourt of Appeals for the Eighth Circuit · 1912
- Priddy v. ThompsonCourt of Appeals for the Eighth Circuit · 1913
- Howard v. United StatesCourt of Appeals for the Fifth Circuit · 1942
25 more not listed; retrieve them via the Exa API.