Lederer v. Penn Mut. Life Ins.
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. Action at law by the Penn Mutual Life Insurance Company against Ephraim Lederer, Collector of Internal Revenue. Judgment for plaintiff, and defendant brings error.
1Opinion of the Court
HAIGHT, Circuit Judge.
The defendant in error (the plaintiff below) sued to recover certain moneys which it claims were illegally assessed and exacted from it, by way of taxes for the year 1913, under the Income Tax Act of October 3, 1913 (38 Stat. L- 166, c. 16). The case was tried without a jury, pursuant to sections 649 and 700 of the Revised Statutes (Comp. St. §.§ 1587, 1668), and resulted in a judgment in favor of the plaintiff for the full amount claimed.
[1] The questions presented depend for their decision upon the construction to be given to certain of the provisions of section 2, G…
2Cases cited3 opinions
- Mutual Benefit Life Ins. v. HeroldDistrict Court, D. New Jersey · 1912
- Herold v. Mutual Benefit Life Ins.Court of Appeals for the Third Circuit · 1913
- Connecticut General, Life Ins. Co. v. EatonDistrict Court, D. Connecticut · 1914
3Cited by4 opinions
- Koenig v. JohnsonCalifornia Court of Appeal · 1945
- Peerless Carbon Black Co. v. SheppardCourt of Appeals of Texas · 1938
- Equitable Life Assur. Soc. of United States v. HelveringCourt of Appeals for the Second Circuit · 1943
- Old Point Nat'l Bank v. CommissionerUnited States Board of Tax Appeals · 1939