Philadelphia, H. & P. R. 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; J. Whitaker Thompson, Judge. Suit by the Philadelphia, Harrisburg & Pittsburgh Railroad Company, to the use, etc. against Ephraim Eederer, Collector of Internal Revenue. Judgment for defendant (239 Fed. 184), and plaintiff brings error.
1Opinion of the Court
McPHERSON, Circuit Judge.
[1] The satisfactory opinion of Judge Thompson (239 Fed. 184) relieves us from discussing nearly all the questions raised by this writ of error. We concede the force of the company's argument that in substance, and especially in practical effect, suits such as this are against the collector as an official rather than as an individual — his personal liability is rarely, if ever, enforced —and it may be that Congress might with safety and propriety extend the existing law to cover the situation now presented. But, until the change be actually made, we are bound by the…
2Cases cited1 opinion
- Philadelphia, H. & P. R. v. LedererDistrict Court, E.D. Pennsylvania · 1917
3Cited by6 opinions
- Routzahn v. Reeves Bros.Court of Appeals for the Sixth Circuit · 1932
- Toledo Rys. & Light Co. v. McMakenDistrict Court, N.D. Ohio · 1936
- Heffernan v. AlexanderDistrict Court, W.D. Oklahoma · 1931
- Detroit Hotel Co. v. BradyDistrict Court, E.D. Michigan · 1921
- Davidson v. RaffertyDistrict Court, E.D. New York · 1929
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