West End St. Ry. Co. v. Malley
Court of Appeals for the First Circuit
In Error to the District Court of the United States for the District of Massachusetts; Geo. H. Bingham, Judge. Action by the West End Street Railway Company against John E. Malley, Collector. There was a judgment in part for plaintiff, and plaintiff brings error, while defendant also brings error.
1Opinion of the Court
DODGE, Circuit Judge.
These two writs of error, brought by the plaintiff and defendant, respectively, in a suit to recover back taxes paid under protest to. the internal revenue collector, seek the reversal of a judgment below in the plaintiff’s favor for $2,608.17. The District Court, having heard the case by consent without a jury, on agreed facts, found for the plaintiff in the above amount under the first count of its declaration, but found for the defendant collector under the remaining second count thereof.
The plaintiff, a street railway corporation, having leased its lines and property…
2Cases cited5 opinions
- Anderson v. Morris & E. R.Court of Appeals for the Second Circuit · 1914
- Rensselaer & S. R. v. IrwinDistrict Court, N.D. New York · 1917
- New York Cent. & H. R. R. v. GillCourt of Appeals for the First Circuit · 1915
- Jasper & E. Ry. Co. v. WalkerCourt of Appeals for the Fifth Circuit · 1917
- McCoach v. Continental Passenger Ry. Co.Court of Appeals for the Third Circuit · 1916
3Cited by44 opinions
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- United States v. Boston & Maine RailroadSupreme Court of the United States · 1929
- Hamilton v. Kentucky & I. Terminal R.Court of Appeals for the Sixth Circuit · 1923
- Perkins v. ThomasCourt of Appeals for the Fifth Circuit · 1936
- Gold & Stock Telegraph Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1936
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