Legal Opinion
Harr v. MacLaughlin
District Court, E.D. Pennsylvania
Decided May 7, 1937No. 18154PublishedCited by 4 opinions
1Opinion of the Court
WELSH, District Judge.
This suit is one of assumpsit to recover from the collector of internal revenue the amount of an alleged overassessment of income tax paid for the year 1929. The facts are set forth fully in a stipulation entered into as part of the record and are adopted as the fact findings of the court. It is necessary only to determine the is*29sues of law raised by the following circumstances :
On October 6, 1928, the Oak Lane Trust Company and three other banks merged to form the Bank of Philadelphia & Trust Company, plaintiff herein. In pursuance of the agreement of merger the Oak…
2Cases cited4 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- Doyle v. Mitchell Brothers Co.Supreme Court of the United States · 1918
- R. H. Stearns Co. v. United StatesSupreme Court of the United States · 1934
3Cited by4 opinions
- National Bank of Commerce v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1940
- MacLauglin v. HarrCourt of Appeals for the Third Circuit · 1938
- Farrell EstatePennsylvania Orphans' Court, Philadelphia County · 1948
- National Bank of Commerce v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1940