FIDELITY-PHILADELPHIA TRUST CO.
v.
MCCAUGHN, COLLECTOR OF INTERNAL REVENUE
In the court below the executor of the. estate of Therese L. Coles brought suit against the collector of internal revenue to recover income taxes alleged to have been erroneously collected. The case was heard on the pleadings and judgment entered in favor of the collector, whereupon the plaintiff executor appealed.
The ease is so fully and satisfactorily discussed in the opinion of Judge Kirkpatrick, which is printed in the margin,1 that an opinion by this court would be but an effort to state in different language what he has already said. We limit ourselves, therefore, to adopting his opinion and affirming the judgment below.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
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Morgan v. Commissioner of Internal Revenue, 309 U.S. 78 (U.S. 1940)
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Leser v. Burnet, 46 F.2d 756 (4th Cir. 1931)
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Wear v. Commissioner of Internal Revenue, 65 F.2d 665 (3d Cir. 1933)
Previewing 3 of 10 citing cases — full citator treatment, depth of discussion, and citing context are member features.
Join FLexlaw to unlock all legal intelligenceAuthorities Cited
- United States v. Field, 255 U.S. 257 (U.S. 1921)
- De Vaughn v. Hutchinson, 165 U.S. 566 (U.S. 1897)
- Rosenberger v. McCAUGHN, 25 F.2d 699 (3d Cir. 1928)
- Whitlock-Rose v. McCAUGHN, 21 F.2d 164 (3d Cir. 1927)