Germantown Trust Co. v. Lederer
Court of Appeals for the Third Circuit
In Error to the District Court of the United States for the Eastern District of Pennsylvania; Oliver B. Dickinson, Judge. Action by the Germantown Trust Company against Ephraim Eederer, collector of internal revenue for the First District of Pennsylvania. Judgment for defendant, and plaintiff brings error.
1Opinion of the Court
WOOLLEY, Circuit Judge.
The defendant tax collector assessed a tax of $1,034 against the plaintiff trust company on its entire capital. surplus and undivided profits, under the Act of Congress, approved October 22, 1914, entitled, “An Act to Increase the Internal Revenue, and for other purposes” (38 Staff, at Large, 750), popularly known as the War Revenue Law. The trust company paid the tax tinder protest, and, alter complying with the statutory formalities in such case, brought this suit to recover the money it had paid.
The provision of the cited statute under which the tax was assessed and…
2Cases cited8 opinions
- United States v. RindskopfSupreme Court of the United States · 1882
- Anderson v. Farmers' Loan & Trust Co.Court of Appeals for the Second Circuit · 1917
- Treat v. Farmers' Loan & Trust Co.Court of Appeals for the Second Circuit · 1911
- Canal & Banking Co. v. New OrleansSupreme Court of the United States · 1879
- Leather Mfrs.' Nat. Bank v. TreatCourt of Appeals for the Second Circuit · 1904
3 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- United States v. SpauldingSupreme Court of the United States · 1935
- Rieck v. HeinerCourt of Appeals for the Third Circuit · 1928
- Fidelity & Deposit Co. of Md. v. United StatesSupreme Court of the United States · 1922
- Mayes v. United States Trust Co.Court of Appeals for the Sixth Circuit · 1922
- United States v. Trust No. B. I. 35, Bank of America Nat. Trust & Savings Ass'nCourt of Appeals for the Ninth Circuit · 1939
11 more not listed; retrieve them via the Exa API.