Baldwin Locomotive Works v. McCoach
District Court, E.D. Pennsylvania
At Daw. Action by the Baldwin Locomotive Works against William McCoach, late Collector of Internal Revenue for the B'irst District of Pennsylvania. On motion for judgment for want of sufficient affidavit of defense.
1Opinion of the Court
DICKINSON, District Judge.
This case and the others which were argued with it by consent involve but one general question which the court is asked ‘ to pass upon. That question is whether the plaintiff is liable to the tax which it has paid and which it is seeking to have, returned to it. It is conceded by both sides that if the tax was collectible judgment should be refused. If it should not have been collected under the facts as averred in the affidavit, the plaintiff is entitled to the judgment asked for. Whether the tax in this sense was payable depends upon the act of Congress by…
2Cited by11 opinions
- Martin v. WolfsonSupreme Court of Minnesota · 1944
- Southern Pac. R. v. MuenterCourt of Appeals for the Ninth Circuit · 1919
- Thomas Shoe Co. v. CommissionerUnited States Board of Tax Appeals · 1924
- Doyle v. Mitchell Bros.Court of Appeals for the Sixth Circuit · 1916
- New York, Chicago & St. Louis R.R. v. CommissionerUnited States Board of Tax Appeals · 1931
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