Lederer v. Cadwalader
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. Proceeding by John Cadwalader, Jr., against Ephraim Lederer, Collector of .Internal Revenue. Judgment for plaintiff (273 Fed. 879), and defendant brings error.
1Opinion of the Court
DAVIS, Circuit Judge.
John Cadwalader, Jr., plaintiff below, was appointed executor and trustee of the estate of Mr. Eckley B. Coxe, who died in 1916. His account, filed in 1917, showed that he received in commissions as executor $28,974. Ephraim Lederer, collector of internal revenue for the First district of Pennsylvania, imposed an excess profits tax under the Revenue Act of October 3, 1917 (40 Stat. 300 [Comp. St. 1918, § 6336%a et seq.]), for the calendar year of 1917, of $1,971.23 on these commissions, which plaintiff paid under protest and for the refund of which he immediately filed a…
2Cited by14 opinions
- Boomhower v. United StatesDistrict Court, N.D. Iowa · 1947
- Phipps v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1931
- Santee Club v. WhiteCourt of Appeals for the First Circuit · 1936
- Anderson v. United StatesCourt of Appeals for the Fifth Circuit · 1931
- Schwinn v. CommissionerUnited States Board of Tax Appeals · 1928
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