Herold v. Park View Building & Loan Ass'n
Court of Appeals for the Third Circuit
In Error to the District Court of the United States for the District of New Jersey; Charles P. Orr, Judge. Action by the Parkview Building & Loan Association against Herman C. H. Herold, Collector of Internal Revenue. Judgment for plaintiff, and defendant brings error.
1Opinion of the Court
J. B. McPHERSON, Circuit Judge.
The -Park View Building & Loan Association was taxed under section 38 of the Act of August 5, 1909, c. 6, 36 Stat. 112 (Supplement of 1911 to Revised Statutes, p. *578946), and was compelled to pay $71.04, tax and penalty, for the year 1909.' • This suit, which seeks to recover that sum from the collector, was removed from a state court of New Jersey to the District Court, where the parties agreed upon a statement of facts. The court entered judgment for the association (203 Fed. 876, Judge Orr presiding specially) and we refer to his opinion with general…
2Cases cited3 opinions
- Folk v. State Capital Savings & Loan Ass'nSupreme Court of Pennsylvania · 1906
- Meigs v. TunnicliffeSupreme Court of Pennsylvania · 1906
- Parkview Building & Loan Ass'n v. HeroldDistrict Court, D. New Jersey · 1913
3Cited by4 opinions
- United States v. Cambridge Loan & Building Co.Supreme Court of the United States · 1928
- Central Building, Loan & Savings Co. v. BowlandDistrict Court, S.D. Ohio · 1914
- Johnstown Bldg. & Loan Ass'n. v. CommissionerUnited States Board of Tax Appeals · 1927
- Johnstown Bldg. & Loan Ass'n. v. CommissionerUnited States Board of Tax Appeals · 1927