United States v. Pacific R.R., 1 F. 97 (C.C.E.D. Mo. 1880)

THE UNITED STATES v. THE PACIFIC RAILROAD and others. Circuit Court, E. D. Missouri. March 13, 1880. INCOME TAX?DEMAND?LIEN?TIME IT ATTACHES?PROPERTY IT ATTACHES.?The lien of the income tax (Act July 13, 1866, 14 St. at Large, 107; Rev. St. 3186) relates back, upon demand, to the time when the tax was due, but only attaches […]

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