1. Home
  2. Browse Decisions
  3. F.2d
  4. 15 F.2d
  5. 15 F.2d 264 (1926)
 

REID v. RAFFERTY

No. 47.

15 F.2d 264 (1926)

REID v. RAFFERTY, Collector of Internal Revenue.

Circuit Court of Appeals, Second Circuit.

November 3, 1926.

Attorney(s) appearing for the Case

Macklin, Brown, Lenahan & Speer, of New York City (Pierre M. Brown, of New York City, of counsel), for plaintiff in error.

William A. De Groot, U. S. Atty., of Brooklyn, N. Y., and Floyd F. Toomey, Sp. Atty., Bureau of Internal Revenue, and A. W. Gregg, Gen. Counsel, both of Washington, D. C., for defendant in error.

Before HOUGH, MANTON, and MACK, Circuit Judges.

HOUGH, Circuit Judge (after stating the facts as above).

The record before us consists of the pleadings. We are not assisted by any reports of committees in respect of the statute sections involved. Title 2 of the Act of October 3, 1917 (Comp. St. § 6336 3/8a et seq.), created a "war excess profits tax." Section 201 laid the tax by saying: "That in addition to the taxes under existing law and under this act there shall be levied, assessed, collected, and paid...

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