Legal Opinion

Philadelphia Storage Battery Co. v. Lederer

District Court, E.D. Pennsylvania

Decided August 9, 1927No. 11284, 11286PublishedCited by 9 opinions

1Opinion of the Court

DICKINSON, District Judge.

The conclusion reached in this cause is that the plaintiff should recover judgment.

Discussion.

These are two tax payment cases- against succeeding collectors, a part of the total payment having been made to one and a part to the other. There is some overlapping of the respective claims in the pleadings, which counsel have agreed to correct by a stipulation and appropriate amendments, leave to make which is hereby granted. The law of one case is the law of the other and arises out of the same state of facts. They are in consequence treated as one action and discussed…

2Cases cited5 opinions

  1. Worthington v. RobbinsSupreme Court of the United States · 1891
  2. Magone v. WiedererSupreme Court of the United States · 1895
  3. Cadwalader v. WanamakerSupreme Court of the United States · 1893
  4. United States v. Massachusetts General HospitalCourt of Appeals for the First Circuit · 1900
  5. United States v. United States Exp. Co.U.S. Circuit Court for the District of Southern New York · 1899

3Cited by9 opinions

  1. Snap-On Tools, Inc. v. United StatesUnited States Court of Claims · 1992
  2. Re Taxes, Haw'n Pineapple Co., Ltd.Hawaii Supreme Court · 1961
  3. Duradene Co. v. MagruderDistrict Court, D. Maryland · 1937
  4. Expedia, Inc. v. City & County of DenverColorado Court of Appeals · 2014
  5. Routzahn v. Willard Storage Battery Co.Court of Appeals for the Sixth Circuit · 1933

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