Baldwin Locomotive Works v. McCoach
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 by the Baldwin Locomotive Works against William McCoach, Collector of Internal Revenue. Judgment for plaintiff (215 Eed. 967) for a part of the amount sued for, and both parties bring error.
1Opinion of the Court
J. B. McPHERSON, Circuit Judge.
These writs of error require us to construe section 38 of the act of 1909, taxing the net income of corporations. The opinion of the District Court is reported in 215 Fed. at page 967. Several questions were raised below, but only two are before us, one on each writ. The undisputed facts are as follows: In 1909, 1910, and the first six months of 1911, the Locomotive Works was manufacturing locomotives in Philadelphia, and made the returns of income required by the act. During this period there were *60some changes of corporate form and corporate name, hut they…
2Cited by31 opinions
- Western Maryland Ry. Co. v. Com'r of Internal RevenueCourt of Appeals for the Fourth Circuit · 1929
- Dodge Brothers v. United StatesCourt of Appeals for the Fourth Circuit · 1941
- Southern Pac. R. v. MuenterCourt of Appeals for the Ninth Circuit · 1919
- Chicago, Rock Island & Pacific Railway Co. v. CommissionerUnited States Board of Tax Appeals · 1928
- In Re SheinmanDistrict Court, E.D. Pennsylvania · 1926
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