Stockton v. Lederer
District Court, E.D. Pennsylvania
At Law. Actions by Alexander D. Stockton, sole surviving trustee under the will of Alexander J. Derbyshire, deceased, against Ephraim Lederer, Collector of Internal Revenue.
1Opinion of the Court
DICKINSON, District Judge.
As precisely the same questions of fact and of law arise in ea'ch of the above cases, we dispose of them in one opinion. The findings of fact and the conclusions of law accompanying this opinion are to be taken as found separately in each case, respectively.
The broad question discussed in this case involves an inquiry into the meaning of the acts of Congress taxing incomes. The particular income is that accruing to an unsettled decedent’s estate. The line of thought pointed out to us by counsel for the United States as we grasp the thought and are able to follow the…
2Cases cited1 opinion
- Appeal of BiddleSupreme Court of Pennsylvania · 1882
3Cited by2 opinions
- Bowers v. SlocumCourt of Appeals for the Second Circuit · 1927
- Slocum v. CommissionerUnited States Board of Tax Appeals · 1927