Porter v. Lederer
District Court, E.D. Pennsylvania
At Law. Action by T. J. Porter and others, copartners as T. J. Porter & Sons, against Ephraim Lederer, Collector of Internal Revenue, Trial without jury.
1Opinion of the Court
DICKINSON, District Judge.
This case, in its general features, is the usual one of' a trial without the intervention of a jury and waiver of the right of a jury trial, brought for the purpose of having determined the legality of the tax payment exacted of the plaintiff. The only issue in the cause is the lawfulness of the tax.
[1] The real point involved is whether the assessment of the tax should have been under section 209 of the Revenue Act of October 3, 1917, or under section 201 (Comp. St. 1918, Comp. St. Ann. Supp. 1919, §'§ 6336%], 6336%b). More particularly, the turning point is whether…
2Cited by8 opinions
- FEEDERS'SUPPLY CO. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1929
- Alexander & Garrett v. United StatesDistrict Court, S.D. Georgia · 1927
- W. A. Gordon & Co. v. LinesDistrict Court, E.D. Louisiana · 1928
- Appeal of WhybrowUnited States Board of Tax Appeals · 1925
- Fellows Medical Manufacturing Co. v. CommissionerUnited States Board of Tax Appeals · 1927
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