Real Estate Title Ins. & Trust Co. v. Lederer
District Court, E.D. Pennsylvania
At Daw. Action by the Real Estate Title Insurance & Trust Company against Ephraim Lederer, Collector of Internal Revenue. On trial without jury on agreed statement of facts.
Read the full summary
At Daw. Action by the Real Estate Title Insurance & Trust Company against Ephraim Lederer, Collector of Internal Revenue. On trial without jury on agreed statement of facts. Plaintiff’s request for additional finding 18, which was affirmed by the court, is as follows: “During the calendar year 1915, the plaintiff had capital, surplus, and undivided 'profits amounting to $2,671,183:56, of which $173,114.69 was used or employed in banking, and the balance, viz. $2,498,068.87, was not used or employed in banking.” Plaintiff’s request for conclusion of law 1, which was adopted by the court, is as…
1Opinion of the Court
THOMPSON, District Judge.
The plaintiff brings suit to recover the sum of $1,248.44 alleged to have been illegally collected by the defendant on September 9, 1916, as special tax due for the taxable period from July 1, 1916, to December 31, 1916, under section 3 of the Act of October 22, 1914 (38 Stat. 750). The plaintiff’s business during the period in question was divided among five different departments, namely, .title insurance department, trust department, safe deposit department, real estate business, and banking department. In its return it admitted tax liability in the sum of $59,…
2Cases cited6 opinions
- Treat v. Farmers' Loan & Trust Co.Court of Appeals for the Second Circuit · 1911
- Fidelity & Deposit Co. of Md. v. United StatesSupreme Court of the United States · 1922
- Central Trust Co. v. TreatU.S. Circuit Court for the District of Southern New York · 1909
- Real Estate Title Insurance & Trust Co. v. LedererCourt of Appeals for the Third Circuit · 1920
- Farmers' Loan & Trust Co. v. TreatU.S. Circuit Court for the District of Southern New York · 1909
1 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Malley v. Old Colony Trust Co.Court of Appeals for the First Circuit · 1924
- Lederer v. Real Estate Title Ins.Court of Appeals for the Third Circuit · 1924