Catherwood v. United States
District Court, E.D. Pennsylvania
At I,aw. Action by Wilson Calherwaod, Executor, against'the United Stales. On affidavit of defense raising question of law. Decision and jtidgmeiit for defendant.
1Opinion of the Court
DICKINSON, District Judge.
Other questions than the one herein discussed have been suggested and one formally raised. We pass them all. except the one discussed, as we understand this to be the request of tbe parties. We treat the question as one raised in accordance with the Pennsylvania Practice Act of 1915 (Pa. St. 1920, §§ 17181-17204). The issue is in effect one raised by demurrer.
The Question Stated.
Broadly the question is a challenge of the cause of-action. Disregarding formalities, the plaintiff claims the right to deduct from the income tax owing by tbe decedent for the part of the…
2Cases cited1 opinion
- United States v. WoodwardSupreme Court of the United States · 1921
3Cited by5 opinions
- Vanderbilt v. CommissionerUnited States Board of Tax Appeals · 1928
- Catherwood v. United StatesCourt of Appeals for the Third Circuit · 1922
- Bankers' Trust Co. v. BowersDistrict Court, S.D. New York · 1928
- Kernochan v. GilchristAppellate Division of the Supreme Court of the State of New York · 1925
- Tutwiler v. CommissionerUnited States Board of Tax Appeals · 1933