Parkview Building & Loan Ass'n v. Herold
District Court, D. New Jersey
Action by the Parkview Building & Loan Association against Herman G. H. Herold, Collector of United States Internal Revenue for the Fifth District of New Jersey, to recover certain corporation taxes alleged to have been wrongfully imposed on and collected from plaintiff. Judgment for plaintiff.
1Opinion of the CourtOrr, District Judge
(specially presiding). The plaintiff has brought its action at law to recover from the Collector of Internal Revenue for *877the Fifth District of New Jersey the amount of the tax which, plaintiff says, was wrongfully exacted. The tax was assessed under the act providing for a special excise tax on the business of corporations, which is found in Act Aug. 5, 1909, c. 6, 36 St. at Large, pt. 1, p. 112 (U. S. Comp. St. Supp. 1911, p. 946). The question to be determined is whether or not the plaintiff is one of the organizations excepted by the proviso of that statute. The material portions of the…
2Cases cited2 opinions
- Mutual Benefit Life Ins. v. HeroldDistrict Court, D. New Jersey · 1912
- Folk v. State Capital Savings & Loan Ass'nSupreme Court of Pennsylvania · 1906
3Cited by4 opinions
- United States v. Cambridge Loan & Building Co.Supreme Court of the United States · 1928
- Herold v. Park View Building & Loan Ass'nCourt of Appeals for the Third Circuit · 1914
- Johnstown Bldg. & Loan Ass'n. v. CommissionerUnited States Board of Tax Appeals · 1927
- Johnstown Bldg. & Loan Ass'n. v. CommissionerUnited States Board of Tax Appeals · 1927