GIRARD TRUST CO. v. UNITED STATES

No. 9385.

166 F.2d 773 (1948)

GIRARD TRUST CO. v. UNITED STATES.

Circuit Court of Appeals, Third Circuit.

Decided March 9, 1948.


Attorney(s) appearing for the Case

Kenneth W. Gemmill, of Philadelphia, Pa. (Chester C. Hilinski, and Barnes, Dechert, Price, Smith & Clark, all of Philadelphia, Pa., on the brief), for appellant. S. Dee Hanson, of Washington, D. C. (Sewall Key, Acting Asst. Atty. Gen., Helen R. Carloss, Sp. Asst. to Atty. Gen., and Gerald A. Gleeson, U. S. Atty., and Thomas J. Curtin, Asst. U. S. Atty., both of Philadelphia, Pa., on the brief), for appellee.

Before BIGGS, GOODRICH, and McLAUGHLIN, Circuit Judges.


McLAUGHLIN, Circuit Judge.

This is an appeal in an income tax case by the taxpayer from a judgment against it on the pleadings in its suit to recover income taxes alleged to have been paid in error.

On April 22, 1926 appellant, as trustee, purchased $110,000 par value City of Philadelphia 4¼% bonds due April 1, 1976 with optional retirement date of April 1, 1946, at 102¼, the total purchase price being $112,475. On December 8, 1941 appellant surrendered...

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