Traylor Engineering & Mfg. Co. v. Lederer
Court of Appeals for the Third Circuit
In Error to the District Court of the United States for the Eastern District of Pennsylvania; Oliver B. Dickinson, Judge. Action by the Traylor Engineering & Manufacturing Company against Ephraim Lederer, Collector of Internal Revenue for the First Collection District of Pennsylvania. Judgment for defendant (266 Fed. 583), and plaintiff brings error.
1Opinion of the Court
WOOLLEY, Circuit Judge.
The plaintiff corporation brought this action to recover from the defendant, Collector of Internal Revenue, a sum it had paid as an excise tax assessed against it as a munitions manufacturer, under the Act of Congress of September 8, 1916 (39 Stat. 756).
As the controversy. is quite unusual, we shall make a preliminary statement of the.case, omitting for the moment one or two important features but presenting enough to show the question involved, the law out of which it arose, the contentions of the parties, the judgment of the court, and the reasoning that moved it to…
2Cited by12 opinions
- National Contracting Co. v. CommissionerUnited States Board of Tax Appeals · 1938
- Nutrena Mills, Inc. v. Kansas State Tax CommissionSupreme Court of Kansas · 1939
- George La Monte & Son v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1929
- Buffalo Eagle Mines, Inc. v. CommissionerUnited States Board of Tax Appeals · 1938
- Moxa Bldg. Co. v. CommissionerUnited States Board of Tax Appeals · 1934
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