McCoach v. Continental Passenger Ry. Co.
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. Actions at law by the Continental Passenger Railway Company of Philadelphia, by the Union Passenger Railway Company, by the Philadelphia Traction Company, by the West Philadelphia Passenger Railway Company and by the Thirteenth and Fifteenth Streets Passenger Railway Company against William McC’oach, Collector of Internal Revenue.
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In Error to the District Court of the United States for the Eastern District of Pennsylvania; Oliver B. Dickinson, Judge. Actions at law by the Continental Passenger Railway Company of Philadelphia, by the Union Passenger Railway Company, by the Philadelphia Traction Company, by the West Philadelphia Passenger Railway Company and by the Thirteenth and Fifteenth Streets Passenger Railway Company against William McC’oach, Collector of Internal Revenue. Judgments for plaintiffs, and defendant brings error.
1Opinion of the Court
WOOFFEY, Circuit Judge.
These actions were brought to recover corporation taxes for the year 1909, illegally collected from the plaintiff corporations. They were tried together by the District Court on an agreed state of facts without the intervention of a jury. Secs. 649 and 700 Rev. Stat. (Comp. St. 1913, §§ 1587, 1668). The single question was whether certain acts of the corporations constitute “doing business” within the meaning of the Corporation Tax Law. Act Aug. 5, 1909, c. 6, 36 Stat 112, § 38 (U. S. Comp. Stat. 1913, § 6300). The court found for the plaintiffs and entered judgments…
2Cases cited6 opinions
- Anderson v. Morris & E. R.Court of Appeals for the Second Circuit · 1914
- Lewellyn v. Pittsburgh, B. & L. E. R.Court of Appeals for the Third Circuit · 1915
- New York Cent. & H. R. R. v. GillCourt of Appeals for the First Circuit · 1915
- Public Service Ry. Co. v. HeroldCourt of Appeals for the Third Circuit · 1916
- Traction Cos. v. Collectors of Internal RevenueCourt of Appeals for the Sixth Circuit · 1915
1 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- West End St. Ry. Co. v. MalleyCourt of Appeals for the First Circuit · 1917
- Norman v. Southwestern RailroadCourt of Appeals of Georgia · 1931
- Chile Copper Co. v. EdwardsDistrict Court, S.D. New York · 1923
- North Pennsylvania R. v. RothensiesDistrict Court, E.D. Pennsylvania · 1942
- Carolina, C. & O. Ry. v. HigginsDistrict Court, S.D. New York · 1937
1 more not listed; retrieve them via the Exa API.