Northern Trust Co. v. McCoach
District Court, E.D. Pennsylvania
Action by the Northern Trust Company against William McCoach, late Collector of Internal Revenue for the First District of Pennsylvania.
1Opinion of the Court
DICKINSON, District Judge.
The plaintiff in this case made its return of its net income to the collector of internal revenue for the First district of Pennsylvania for taxation under the act of Congress of August S, 1909. It stated the amount of its net income to be a certain sum after deducting the amount of a payment which it had made into the treasury of the state of Pennsylvania for what it claimed to have been taxes imposed upon the plaintiff by that state. The collector denied the correctness of the return in this respect and demanded and enforced by the disallowance of the deduction the…
2Cases cited3 opinions
- Eliot Nat. Bank v. GillDistrict Court, D. Massachusetts · 1913
- Baldwin Locomotive Works v. McCoachDistrict Court, E.D. Pennsylvania · 1914
- National Bank of Commerce v. AllenDistrict Court, E.D. Missouri · 1914
3Cited by11 opinions
- Schuylkill Trust Co. v. PennsylvaniaSupreme Court of the United States · 1938
- National Bank of Commerce v. AllenCourt of Appeals for the Eighth Circuit · 1915
- Commonwealth v. Schuylkill Trust Co.Supreme Court of Pennsylvania · 1934
- First Nat. Bank of Jackson v. McNeelCourt of Appeals for the Fifth Circuit · 1917
- Porter v. United StatesDistrict Court, D. Idaho · 1927
6 more not listed; retrieve them via the Exa API.