Leather Mfrs.' Nat. Bank v. Treat
Court of Appeals for the Second Circuit
In Error to the Circuit Court of the United States for the Southern District of New York.
1Opinion of the Court
WABBACE, Circuit Judge.
The plaintiff in error was the plaintiff in the court below, and brings this writ of error to review a judgment for the defendant entered upon sustaining a demurrer to the complaint. It appears by the complaint that in February, 1902, the defendant, in assessing the plaintiff the amount of a tax upon its capital, included as part of its capital the sum of $77,796, which, according to the cqmplaint, was standing on the books of the plaintiff under the profit and loss account,, and “represented the undivided profits of the plaintiff as the same existed at the end of the…
2Cases cited7 opinions
- Martin v. ZellerbachCalifornia Supreme Court · 1869
- Bailey, Collector v. ClarkSupreme Court of the United States · 1875
- Tradesman Publishing Co. v. Car Wheel Co.Tennessee Supreme Court · 1895
- Hannibal & St. Joseph Railroad v. ShacklettSupreme Court of Missouri · 1860
- Mutual Ins. Co. of Buffalo v. . Supervisors of ErieNew York Court of Appeals · 1851
2 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Anderson v. Farmers' Loan & Trust Co.Court of Appeals for the Second Circuit · 1917
- Germantown Trust Co. v. LedererCourt of Appeals for the Third Circuit · 1920
- Fidelity & Deposit Co. of Md. v. United StatesSupreme Court of the United States · 1922
- Fidelity Title & Trust Co. v. United StatesSupreme Court of the United States · 1922
- Central Trust Co. v. TreatU.S. Circuit Court for the District of Southern New York · 1909
6 more not listed; retrieve them via the Exa API.