Pearce v. Lederer
District Court, E.D. Pennsylvania
At Law. Action by John W. Pearce, executor of Alfred Pearce, deceased, against Ephraim Lederer, Collector of Internal Revenue foi the Eirst District of Pennsylvania.
1Opinion of the Court
DICKINSON, District Judge.
Plaintiff sues in assumpsit to recover the sum of $1,590.61, with interest from November 16, 1918 (less $10.32)', claimed as an unlawfully exacted inheritance tax on the estate of which the plaintiff is the executor. On August 30, 1918, the plaintiff was notified of the assessment of an additional tax of $1,557.33, aggregating, with the 10 per cent, per annum penalty imposed to November 16, 1918, the above sum of $1,590.61.
The theory of liability upon which the assessment was made, and upon which the lawfulness of the tax is now asserted, is that Elizabeth Pearce,…
2Cases cited7 opinions
- Huddy's EstateSupreme Court of Pennsylvania · 1912
- Bingham's AppealSupreme Court of Pennsylvania · 1870
- Aubert's AppealSupreme Court of Pennsylvania · 1885
- Commonwealth v. DuffieldSupreme Court of Pennsylvania · 1849
- Burt v. HerronSupreme Court of Pennsylvania · 1870
2 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Legg's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1940
- Barton TrustSupreme Court of Pennsylvania · 1943
- McMurtry v. StateSupreme Court of Connecticut · 1930
- Lederer v. PearceCourt of Appeals for the Third Circuit · 1920
- Ebersole v. McGrathDistrict Court, S.D. Ohio · 1920