Legal Opinion
Lederer v. Real Estate Title Ins.
Court of Appeals for the Third Circuit
Decided February 8, 1924No. 3071PublishedCited by 1 opinion
1Opinion of the Court
WOOLLEY, Circuit Judge.
The Act of Congress of October 22, 1914 (38 Stat. 750), then known as “The War Revenue Law,” provided among other things that:
“Bankers shall pay (a special tax of) $1.00 for each $1,000 of capital used or employed, and in estimating capital, surplus and undivided profits shall be included.” Section .3.
The act was in effect from November 1, 1914, to December 31, 1916, and for taxation purposes its operation was divided into four periods. Eor all these periods the Real Estate Title Insurance & Trust Company (plaintiff below, defendant in error) was required "to pay a tax…
2Cases cited6 opinions
- Germantown Trust Co. v. LedererCourt of Appeals for the Third Circuit · 1920
- Fidelity & Deposit Co. of Md. v. United StatesSupreme Court of the United States · 1922
- Real Estate Title Insurance & Trust Co. v. LedererCourt of Appeals for the Third Circuit · 1920
- Real Estate Title, Ins. & Trust Co. v. LedererDistrict Court, E.D. Pennsylvania · 1916
- Lederer v. Real Estate Title Ins. & Trust Co. of PhiladelphiaCourt of Appeals for the Third Circuit · 1921
1 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Malley v. Old Colony Trust Co.Court of Appeals for the First Circuit · 1924