Public Service Corp. 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; J. Warren Davis and John Rellstab, Judges. Action by the Public Service Corporation of New Jersey and others against Herman C. H. Iierold to recover taxes unlawfully collected. Judgment for the defendant (273 Eed. 282), and plaintiffs bring error. The opinion in this case also controls the 12 kindred cases numbered from 2765 to 2776.
1Opinion of the Court
BUFFINGTON, Circuit Judge.
From the record in this case it appears that the Newark Consolidated Gas Company, a corporation of New Jersey, leased all its property and franchises, save its franchise of-being a corporation, to the Public Service Corporation of New Jersey. Although in reality out of bttsiness, as was subsequently decided by this court, it was nevertheless required by the taxing officers of the United States to file a tax return as though engaged in business. On this return an excise tax was assessed against it by virtue of the Excise Tax Act of 1909 (36 Stat. c. 6, p. 11,…
2Cases cited4 opinions
- McCoach v. Minehill & Schuylkill Haven RailroadSupreme Court of the United States · 1913
- Public Service Ry. Co. v. HeroldCourt of Appeals for the Third Circuit · 1916
- Mine Hill & S. H. R. v. McCoachU.S. Circuit Court for the District of Eastern Pennsylvania · 1912
- Public Service Corp. New Jersey v. HeroldDistrict Court, D. New Jersey · 1921
3Cited by1 opinion
- Richards v. United StatesDistrict Court, N.D. Oklahoma · 1927