Lederer v. Stockton
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 Alexander D. Stockton, sole surviving trustee under the will of Alexander J. Derbyshire, deceased, against Ephraim Uederer, Collector of Internal Revenue. Judgment for plaintiff, and defendant brings error.
1Opinion of the Court
BUFFINGTON, Circuit Judge.
In the court below, Stockton, trustee under the will of Alexander J. Derbyshire, brought suit and recovered a verdict against bederer, United States collector of internal revenue, to recover income taxes illegally, as he alleged, collected from him. On entry of judgment on such verdict, the defendant sued out this writ.
By his will Alexander J. Derbyshire, who died in 1879, devised his residuary estate to “the contributors to the Pennsylvania Hospital,” a corporation of Pennsylvania created for charitable uses and purposes, and no part of the net income thereof is for…
2Cases cited1 opinion
- Appeal of BiddleSupreme Court of Pennsylvania · 1882
3Cited by5 opinions
- Lederer v. StocktonSupreme Court of the United States · 1922
- Bowers v. SlocumCourt of Appeals for the Second Circuit · 1927
- Slocum v. CommissionerUnited States Board of Tax Appeals · 1927
- Mabee Petroleum Corp. v. United StatesCourt of Appeals for the Fifth Circuit · 1953
- Mabee Petroleum Corp. v. United StatesCourt of Appeals for the Fifth Circuit · 1953