Philadelphia, H. & P. R. v. Lederer
District Court, E.D. Pennsylvania
At Law. Action by the Philadelphia, Harrisburg & Pittsburgh Railroad Company and others against Ephraim Lederer, Collector of Internal Revenue for the First Collection District of Pennsylvania. On defendant’s motion for a new trial and for judgment upon a.point of law reserved.
1Opinion of the Court
THOMPSON, District Judge.
The several railroad companies, plaintiffs, brought suit to the use of the Philadelphia & Reading Railway Company, as lessee of their railroad properties, against Ephraim Lederer, as United States collector of internal revenue, for taxes for the fiscal years 1909, 1910, 1911, and 1912, paid under protest as special' excise taxes with respect to the carrying on or doing of business by them as corporations organized for profit and 'having capital stock represented by shares, under the provisions of section 38 of the act of Congress approved August 5, 1909 (Act Aug. 5,…
2Cases cited11 opinions
- United States v. Emery, Bird, Thayer Realty Co.Supreme Court of the United States · 1915
- Patton v. BradySupreme Court of the United States · 1902
- McCoach v. Minehill & Schuylkill Haven RailroadSupreme Court of the United States · 1913
- United States v. Union Stock Yard & Transit Co. of ChicagoSupreme Court of the United States · 1912
- Warner Valley Stock Co. v. SmithSupreme Court of the United States · 1897
6 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Nakasheff v. Continental Ins. Co.District Court, S.D. New York · 1950
- Conklin v. NewtonCourt of Appeals for the Second Circuit · 1929
- Philadelphia, H. & P. R. v. LedererCourt of Appeals for the Third Circuit · 1917
- Toledo Rys. & Light Co. v. McMakenDistrict Court, N.D. Ohio · 1936