FIDELITY-PHILADELPHIA TRUST CO. v. McCAUGHN

No. 3974.

34 F.2d 600 (1929)

FIDELITY-PHILADELPHIA TRUST CO. v. McCAUGHN, Collector of Internal Revenue.

Circuit Court of Appeals, Third Circuit.

August 29, 1929.


Attorney(s) appearing for the Case

Leslie M. Swope, James McMullan, and H. Gordon McCouch, all of Philadelphia, Pa., for appellant.

George W. Coles, U. S. Atty., of Philadelphia, Pa., and C. M. Charest, Gen. Counsel, and T. H. Lewis, Jr., Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for appellee.

Before BUFFINGTON, WOOLLEY, and DAVIS, Circuit Judges.


BUFFINGTON, Circuit Judge.

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 case is so fully and satisfactorily discussed in the opinion of Judge Kirkpatrick, which is printed in the margin...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases