Joy v. Fifteenth & Chestnut Realty Co.

Opinion by

Rhodes, J.,

This is an action in assumpsit on an implied contract to recover from defendant corporation sums representing corporate loans tax which defendant deducted from interest payments when plaintiff presented interest coupons on certain bonds.

The case was tried before Glass, J., sitting without a jury, who made a finding in defendant’s favor. Plaintiff’s motion for a new trial was dismissed, and judgment was entered on the finding in favor of defendant. Plaintiff has appealed.

The controversy arose under these circumstances: In July, 1927, plaintiff, a resident of Pennsylvania,…