Real Estate Title, Ins. & Trust Co. v. Lederer
District Court, E.D. Pennsylvania
At Law. Action by the Real Estate Title, Insurance & Trust Company against Ephraim Lederer, Collector of Internal Revenue for the First District of Pennsylvania. On motion to take off nonsuit.
1Opinion of the Court
DICKINSON, District Judge.
In ruling upon the present motion, all other questions than the three following may be deemed to have been eliminated by agreement.(1) The constitutionality of the act of Congress of October 22, 1914.(2) The amount of capital which the plaintiff “uses or employs in its banking business.”(3) The right of the plaintiff to have this second question submitted to a jury.
Of these, in their order.
[1] The constitutional question raised is one which, has been so fully discussed and considered in the cases already ruled that nothing more is called for than a statement of the…
2Cases cited3 opinions
- Pollock v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1895
- Treat v. Farmers' Loan & Trust Co.Court of Appeals for the Second Circuit · 1911
- Central Trust Co. v. TreatU.S. Circuit Court for the District of Southern New York · 1909
3Cited by4 opinions
- Anderson v. Farmers' Loan & Trust Co.Court of Appeals for the Second Circuit · 1917
- Fidelity Title & Trust Co. v. United StatesSupreme Court of the United States · 1922
- Fidelity Trust Co. of Baltimore v. MilesDistrict Court, D. Maryland · 1919
- Lederer v. Real Estate Title Ins.Court of Appeals for the Third Circuit · 1924