1. Home
  2. Browse Decisions
  3. U.S.
  4. 81 U.S.
  5. 81 U.S. 613 (1871)
 

ERSKINE v. HOHNBACH

81 U.S. 613 (1871)

14 Wall. 613

ERSKINE, COLLECTOR, v. HOHNBACH.

Supreme Court of United States.

Attorney(s) appearing for the Case

Mr. C.H. Hill, Assistant Attorney-General, for the plaintiff in error; Messrs. Smith and Stark, contra.

Mr. Justice FIELD delivered the opinion of the court.

We do not think that the omission, in the replication, to allege that the plaintiff had taken an appeal from the assessment to the Commissioner of Internal Revenue affected the character of the replication, or that the insertion of the allegation would have aided it. The defect of the replication consisted in the fact that it raised an immaterial issue. An appeal to the Commissioner of Internal Revenue from an...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases