Foss-Hughes Co. v. Lederer
District Court, E.D. Pennsylvania
At Raw. Action by the Foss-Hughes Company against Ephraim Rederer, Collector of Internal Revenue, First District of Pennsylvania.
1Opinion of the Court
DICKINSON, District Judge.
This is to all intents and purposes a case stated. The right to a jury trial was waived, and the case came on to be heard without a jury. The parties then stipulated all the facts. There remains at most only an ultimate fact finding, to be made under the evidentiary facts stipulated, or possibly only a question of law to be determined.
The general situation presented is that Act Cong. October 3, 1917, § 600 (Comp. St. 1918, Comp. St. Ann. Supp. 1919, § 6309¾a), provides (inter alia) for the collection of a tax upon all automobile trucks sold by the manufacturer,…
2Cases cited1 opinion
- Rech-Marbaker Co. v. LedererDistrict Court, E.D. Pennsylvania · 1919
3Cited by5 opinions
- United States v. Gamble-Skogmo, Inc.Court of Appeals for the Eighth Circuit · 1937
- Klepper v. CarterCourt of Appeals for the Ninth Circuit · 1923
- Walling v. ArmbrusterDistrict Court, W.D. Arkansas · 1943
- Warner-Patterson Co. v. United StatesUnited States Court of Claims · 1929
- Charles Marchand Co. v. HigginsDistrict Court, S.D. New York · 1940