United States v. Emery, Bird, Thayer Realty Co.
Citations
- 237 U.S. 28
- 35 S. Ct. 499
- 59 L. Ed. 825
- 1915 U.S. LEXIS 1306
- 3 A.F.T.R. (P-H) 2920
Syllabus
<p>The District Court, sitting as a Court of Claims, under § 24 (20 subd.) has jurisdiction over claims against the United States for refunding taxes paid under the Corporation Tax law under duress and protest to the Collector and by him turned over to the United States.</p> <p>The great act of justice embodied in the Court of Claims is not to be construed strictly and with an adverse eye.</p> <p>A realty corporation simply collecting and distributing rent from a specified parcel of land is not doing business within the meaning of the Corporation Tax Law of 1909. Zonne v. Minneapolis Syndicate, 220 U. S. 170, followed; Cedar St. Realty Co. v. Park Realty Co., 220 U. S. 107, distinguished.</p>
How courts have described this case
Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.
- characterizing claims for money wrongfully exacted as taxes as properly sounding under internal revenue laws
- characterizing claims for money wrongfully exacted as taxes as properly sounding under internal revenue laws
- the Tucker Act is a “great act of justice”
- the Tucker Act is a \great act of justice\
Source: CourtListener parenthetical corpus (CC0).
Judges: Holmes, McReynolds
Read full opinion on CourtListenerSourced from CourtListener / Free Law Project (CC0).
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