[Download] "Hirst v. Gentsch." by United States Court Of Appeals For The Sixth Circuit ~ eBook PDF Kindle ePub Free

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eBook details

• Title: Hirst v. Gentsch.
• Author : United States Court Of Appeals For The Sixth Circuit
• Release Date : January 08, 1943
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 50 KB

Description

The single question presented upon the appeal relates to the jurisdiction of the court to restrain collection of taxes assessed against the appellant under the Federal Insurance Contributions Act (Internal Revenue Code, Chapt. 9, srb-Chapt. A, § 1400 et seq., approved February 10, 1939, 53 Stat. 175, 26 U.S.C.A. Int. Rev. Code, § 1400 et seq.), and the Federal Unemployment Tax Act (Internal Revenue Code, Chapt. 9, sub-Chapt. C. § 1600 et seq., 53 Stat. 183, 26 U.S.C.A. Int. Rev. Code, § 1600 et seq). The District Court Dismissed the bill on the ground that it lacked jurisdiction in view of § 3653 of Title 26 U.S.C.A. Int. Rev. Code, and also upon the ground that the complaint sets forth no facts which, if true, would entitle plaintiff to the relief prayed for.

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