KEASBEY & MATTISON CO. v. ROTHENSIES

No. 7985.

133 F.2d 894 (1943)

KEASBEY & MATTISON CO. v. ROTHENSIES, Collector of Internal Revenue.

Circuit Court of Appeals, Third Circuit.

Decided February 17, 1943.

Rehearing Denied March 17, 1943.


Attorney(s) appearing for the Case

Kenneth W. Gemmill, of Philadelphia, Pa. (Carroll R. Wetzel and Barnes, Dechert, Price and Smith, all of Philadelphia, Pa., on the brief), for appellant.

William B. Waldo, of Washington, D. C. (Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key and Gerald L. Wallace, Sp. Assts. to Atty. Gen., and Gerald A. Gleeson, U. S. Atty., and T. J. Curtin, Asst. U. S. Atty., both of Philadelphia, Pa., on the brief), for appellee.

Before MARIS and JONES, Circuit Judges, and SMITH, District Judge.


SMITH, District Judge.

This was a suit against the Collector of Internal Revenue for the recovery of income and excess-profits taxes alleged to have been unlawfully collected under the Revenue Act of 1936. The court below entered judgment in favor of the defendant and against the plaintiff. The case is here on an appeal from the said judgment. The sole question presented for determination is whether a tax paid to the Province of Quebec, under the facts hereinafter...

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