AMERICAN NATIONAL CO. v. U.S.

No. 167.

274 U.S. 99 (1927)

AMERICAN NATIONAL COMPANY, RECEIVER, v. UNITED STATES.

Supreme Court of United States.

Decided April 11, 1927.


Attorney(s) appearing for the Case

Mr. Charles H. Garnett, with whom Mr. Streeter B. Flynn was on the brief, for appellant.

Mr. Alfred A. Wheat, Special Assistant to the Attorney General, with whom Solicitor General Mitchell was on the brief, for the United States.


MR. JUSTICE SANFORD delivered the opinion of the Court.

The receiver of the F.B. Collins Investment Company — proceeding under § 24, par. 20, of the Judicial Code,1 — brought this suit against the United States to recover an additional income and excess profits tax of $4,287.64 that had been assessed against the Company for the year 1917, under the Revenue Act of 1916,2 and the War Revenue...

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