Lewellyn v. Pittsburgh, B. & L. E. R.
Court of Appeals for the Third Circuit
In Error to the District Court of the United States for the Western District of Pennsylvania; W. H. Seward Thomson, Judge. Two actions by the Pittsburgh, Bessemer & Take Erie Railroad Company and by the Pittsburgh, McKeesport & Youghiogheny Railroad Company against C. G. Lewellyn, Collector of Internal Revenue for the Twenty-Third District of Pennsylvania. Judgments for plaintiffs, and defendant brings error.
1Opinion of the Court
WOODLEY, Circuit Judge.
Against the plaintiff corporations, certain special excise taxes were assessed for the years 1910, 1911, and 1912. They were paid under protest, and after claims for their refund and abatement had been made and rejected these suits were brought to recover the amounts paid.
[ 1 ] The matter in controversy is whether a special excise tax, provided by section 38, Act Aug. 5, 1909 (36 Stat. 112), can legally be assessed against and collected from the plaintiff railroad corporations under the facts of these cases. The statute, under authority of which the taxes were assessed…
2Cases cited8 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Stratton's Independence, Ltd. v. HowbertSupreme Court of the United States · 1913
- McCoach v. Minehill & Schuylkill Haven RailroadSupreme Court of the United States · 1913
- Zonne v. Minneapolis SyndicateSupreme Court of the United States · 1911
- United States v. WhitridgeSupreme Court of the United States · 1913
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3Cited by45 opinions
- Hazen v. National Rifle Ass'n of AmericaCourt of Appeals for the D.C. Circuit · 1938
- Linen Thread Co. v. CommissionerUnited States Tax Court · 1950
- Harmar Coal Co. v. HeinerCourt of Appeals for the Third Circuit · 1929
- Hutchings v. BurnetCourt of Appeals for the D.C. Circuit · 1932
- Public Service Ry. Co. v. HeroldCourt of Appeals for the Third Circuit · 1916
40 more not listed; retrieve them via the Exa API.