Croix v. United States
This text of 85 F.2d 569 (Croix v. United States) is published on Counsel Stack Legal Research, covering Court of Appeals for the Sixth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Opinion
(1) The motion of appellant to remand this cause to the District Court with instructions to render judgment for appellant for the amount of taxes, with penalty and interest, which may be shown to have been paid by appellant under the Agricultural Adjustment Act (48 Stat. 31) as amended (see 7 U.S.C.A. § 601 et seq.), is denied.
(2) The appellant having paid the taxes alleged to have been illegally assessed against him and not having filed any claim for refund thereof nor sued to recover the amount thereof, and this court having no original jurisdiction to hear or entertain actions to recover taxes alleged to be illegally collected, it is ordered that this appeal be dismissed.
Appeal dismissed.
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Cite This Page — Counsel Stack
85 F.2d 569, 18 A.F.T.R. (P-H) 469, 1936 U.S. App. LEXIS 4176, Counsel Stack Legal Research, https://law.counselstack.com/opinion/croix-v-united-states-ca6-1936.