Public Service Ry. Co. v. Herold
Court of Appeals for the Third Circuit
In_ Error to the District Court of the United States for the District of New Jersey; William H. Hunt, Judge. Actions by the Public Service Railway Company and the Consolidated Traction Company, by the Public Service Railway Company and the Rapid Transit Street Railway Company, by the Public Service Gas Company and the Newark Consolidated Gas Company, and by the Public Service Electric Company and the United Electric Company of New Jersey, all against Herman C. H. Herold; by…
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In_ Error to the District Court of the United States for the District of New Jersey; William H. Hunt, Judge. Actions by the Public Service Railway Company and the Consolidated Traction Company, by the Public Service Railway Company and the Rapid Transit Street Railway Company, by the Public Service Gas Company and the Newark Consolidated Gas Company, and by the Public Service Electric Company and the United Electric Company of New Jersey, all against Herman C. H. Herold; by the Public Service Railway Company and the Camden Horse Railroad Company and by the Public Service Railway Company and…
1Opinion of the Court
WOOLLEY, Circuit Judge.
The plaintiffs in these cases are pub-lie utility corporations organized under the laws of the State of New Jersey. They are lessors and lessees of the property of such corporations. The defendants were Collectors of Internal Revenue for the United States in the First and Fifth Districts of New Jersey respectively.
This litigation, including seventeen cases, numbered in this court 2011 to 2027 inclusive, grew out of the collection of taxes for the years 1909, 1910, 1911 and 1912, assessed against the lessor plaintiffs under section 38 of the Act of Congress, approved…
2Cases cited28 opinions
- Ex Parte YoungSupreme Court of the United States · 1908
- Osborn v. Bank of United StatesSupreme Court of the United States · 1824
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- United States v. LeeSupreme Court of the United States · 1882
- Philadelphia Co. v. StimsonSupreme Court of the United States · 1912
23 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Harmar Coal Co. v. HeinerCourt of Appeals for the Third Circuit · 1929
- John F. Jelke Co. v. SmietankaCourt of Appeals for the Seventh Circuit · 1936
- International Salt Co. v. PhillipsCourt of Appeals for the Third Circuit · 1925
- United States v. AlluanDistrict Court, N.D. Texas · 1936
- Lyon Lumber Co. v. HarrisonCourt of Appeals for the Seventh Circuit · 1940
12 more not listed; retrieve them via the Exa API.