LADNER v. PENNROAD CORPORATION

No. 6571.

97 F.2d 10 (1938)

LADNER, Former Collector of Internal Revenue, v. PENNROAD CORPORATION.

Circuit Court of Appeals, Third Circuit.

May 31, 1938.


Attorney(s) appearing for the Case

James W. Morris, Asst. Atty. Gen., Sewall Key, J. Louis Monarch, and Edward F. McMahon, Sp. Assts. to Atty. Gen., J. Cullen Ganey, U. S. Atty., of Bethlehem, Pa., and Thomas J. Curtin, Asst. U. S. Atty., of Philadelphia, Pa., for appellant.

George G. Chandler and Robert T. McCracken, both of Philadelphia, Pa. (C. B. Heiserman, of Philadelphia, Pa., of counsel), for appellee.

Before BUFFINGTON, THOMPSON, and BIGGS, Circuit Judges.


THOMPSON, Circuit Judge.

This is an appeal from a judgment of the District Court for the Eastern District of Pennsylvania. The Pennroad Company, hereinafter referred to as the appellee, brought an action at law to recover $181,798.66 with interest representing transfer stamp taxes alleged to have been illegally assessed and collected by the Collector of Internal Revenue, appellant herein. The District Court entered judgment for the appellee. The following is a summary...

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