State Line & S. R. v. Davis
District Court, M.D. Pennsylvania
At Law. Action by the State Line & Sullivan Railroad Company against Griffith T. Davis. On exceptions to> affidavit of defense and rule for judgment.
1Opinion of the Court
WITHER, District Judge.
This suit was brought to obtain the repayment of'a special excise tax collected by the defendant from the *248plaintiff. The tax was assessed under the so-called Corporation Tax Act of 1909 (Act Aug. 5, 1909, c. 6, § 38, 36 Stat. 112 [Cotrip. St. 1913, §§ 6300-6307]), and was paid under protest. The case is under consideration on exceptions to the affidavit of defense and for judgment notwithstanding. The plaintiff’s statement of claim sets forth that the plaintiff, the State Dine & Sullivan Railroad Company, is a corporation duly formed and existing under the laws of the…
2Cases cited15 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- United States v. Emery, Bird, Thayer Realty Co.Supreme Court of the United States · 1915
- McCoach v. Minehill & Schuylkill Haven RailroadSupreme Court of the United States · 1913
- Zonne v. Minneapolis SyndicateSupreme Court of the United States · 1911
- Erskine v. Van ArsdaleSupreme Court of the United States · 1872
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3Cited by6 opinions
- General Motors Corp. v. Indiana Department of State RevenueIndiana Tax Court · 1991
- Metropolitan Life Insurance v. StateIndiana Supreme Court · 1924
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- United Mercury Mines Co. v. VileyDistrict Court, D. Idaho · 1937
- Worth Bros. Co. v. LedererDistrict Court, E.D. Pennsylvania · 1919
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