First Trust & Savings Bank v. Smietanka

Seventh Circuit

First Trust & Savings Bank v. Smietanka

268 F. 233, 1920 U.S. App. LEXIS 2292

CourtCourt of Appeals for the Seventh Circuit

DecidedOctober 5, 1920

DocketNo. 2767

StatusPublished

This text of 268 F. 233 (First Trust & Savings Bank v. Smietanka) is published on Counsel Stack Legal Research, covering Court of Appeals for the Seventh Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

First Trust & Savings Bank v. Smietanka, 268 F. 233, 1920 U.S. App. LEXIS 2292 (7th Cir. 1920).

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Opinion

BAKER, Circuit Judge.

This is an action by plaintiff in error to recover income taxes assessed under the Internal Revenue Act of October 3, 1913 (38 Stat. J67), and paid under protest. After the court had sustained a general demurrer to the declaration, plaintiff in error declined to plead further, and thereupon judgment for costs was entered.

[234]*234In a similar ease between the same parties, involving another trust estate, No. 2743, 268 Fed. 230, herewith decided, the statute is set forth, and the reasons given why the ruling and action of the Treasury Department cannot be upheld.

The judgment is reversed, and the cause remanded for further proceedings in consonance with this opinion.

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BAKER, Circuit Judge.

This is an action by plaintiff in error to recover income taxes assessed under the Internal Revenue Act of October 3, 1913 (38 Stat. J67), and paid under protest. After the court had sustained a general demurrer to the declaration, plaintiff in error declined to plead further, and thereupon judgment for costs was entered.

[234]*234In a similar ease between the same parties, involving another trust estate, No. 2743, 268 Fed. 230, herewith decided, the statute is set forth, and the reasons given why the ruling and action of the Treasury Department cannot be upheld.

The judgment is reversed, and the cause remanded for further proceedings in consonance with this opinion.

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268 F. 233, 1920 U.S. App. LEXIS 2292, Counsel Stack Legal Research, https://law.counselstack.com/opinion/first-trust-savings-bank-v-smietanka-ca7-1920.

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