Real Estate Title Insurance & Trust Co. v. Lederer
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 Real Estate Title Insurance & Trust Company against Ephraim Eederer, Collector of Internal Revenue for the First District of Pennsylvania. Judgment for defendant, and plaintiff brings error.
1Opinion of the Court
BUFFINGTON, Circuit Judge.
In the court below the plaintift brought suit against the defendant, collector of internal revenue, to recover taxes alleged to have been unlawfully collected. On trial that court, after hearing the plaintiff’s proofs, granted a peremptory non-suit. On its refusal to take off such nonsuit, plaintiff appealed.
The question here involved is the construction of the Act of October 22, 1914, c. 331, § 3, 38 Statutes at Large, 750, which provides:
“Bankers shall pay $1.00 for each $1,000 of capital used or employed, and in estimating capital, surplus and undivided profits…
2Cases cited3 opinions
- Anderson v. Farmers' Loan & Trust Co.Court of Appeals for the Second Circuit · 1917
- Treat v. Farmers' Loan & Trust Co.Court of Appeals for the Second Circuit · 1911
- Farmers' Loan & Trust Co. v. TreatU.S. Circuit Court for the District of Southern New York · 1909
3Cited by8 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
- Mayes v. United States Trust Co.Court of Appeals for the Sixth Circuit · 1922
- Malley v. Old Colony Trust Co.Court of Appeals for the First Circuit · 1924
- Old Colony Trust Co. v. MalleyDistrict Court, D. Massachusetts · 1923
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