Legal Opinion
Mutual Fire Ins. Co. of Germantown v. United States
District Court, E.D. Pennsylvania
Decided June 2, 1943No. 1478, 2503PublishedCited by 5 opinions
1Opinion of the Court
KALODNER, District Judge.
The plaintiff seeks recovery of an alleged' overpayment of its federal income taxes for the calendar year 1938. Two separate actions by the plaintiff have been consolidated. The recovery sought in the original action (No. 1478) is $4,758.73 and interest. The recovery sought in the second action (No. 2503) is $10,214.17 and interest, and it embraces the amount of recovery sought in the first action.
The defendant filed a motion to dismiss action No. 1478, and since in my opinion the questions involved are adequately presented in the second action, No. 2503, the motion…
2Cases cited11 opinions
- Penn Mutual Life Insurance v. LedererSupreme Court of the United States · 1920
- Bowers v. Lawyers Mortgage Co.Supreme Court of the United States · 1932
- Driscoll v. Washington County Fire Ins.Court of Appeals for the Third Circuit · 1940
- Keystone Automobile Club Casualty Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1941
- Empire Title & Guarantee Co. v. United StatesCourt of Appeals for the Second Circuit · 1939
6 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Slavin v. Germantown Fire Ins. Co.Court of Appeals for the Third Circuit · 1949
- Roebling v. CommissionerCourt of Appeals for the Third Circuit · 1944
- Mutual Fire Ins. Co. of Germantown v. United StatesCourt of Appeals for the Third Circuit · 1944
- American Ins. Co. of Texas v. ThomasCourt of Appeals for the Fifth Circuit · 1944
- Slavin v. Germantown Fire Ins. Co.Court of Appeals for the Third Circuit · 1949