Case Name: CLEVELAND, C. C., etc., RY. CO v. UNITED STATES
Court: United States Court of Appeals for the Sixth Circuit
Jurisdiction: United States
Decision Date: 1923-01-11
Citations: 1 Ohio Law Abs. 340
Docket Number: No. 3709
Parties: CLEVELAND, C. C., etc., RY. CO v. UNITED STATES
Judges: Knappen, Denison and Donahue, JJ.
Reporter: The Ohio Law Abstract
Volume: 1
Pages: 340–340

Head Matter:
No. 315
CLEVELAND, C. C., etc., RY. CO v. UNITED STATES
U. S. Court of Appeals, 6th Circuit
No. 3709.
Jan. 11, 1923
286 Fed. 135
INTERNAL REVENUE — Interest properly include» in judgment for excise tax.
Knappen, Denison and Donahue, JJ.
Error to Judgment of the District Court, S. D. Ohio W. D.
W. D., John W. Peck, Judge
Attorneys — Harmon, Colston, Goldsmith & Hoad ley, Cincinnati, for the Railway; Thos. H. Morroijv Dis. Atty., for the U. S. t.

Opinion:
PER CURIAM:
Epitomized Opinion
The government obtained judgment against th Railway Company in an action to recover excís taxes, and in it interest was included. |
The court of appeals herein held this was prop'e as under the statute act, Aug. 5, 1909, § 38, t!¡i< excise tax itself drew interest. ^