LANE-WELLS COMPANY ET AL.

v.

COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By

• Non-Resident Taxpayers Ass'n v. The Municipality OF Philadelphia, 478 F.2d 456 (3d Cir. 1973)
  …(6th Cir. 1963). Indeed, the power of the City of Philadelphia to tax wages of nonresidents earned in the Philadelphia Navy Yard has been litigated in the courts of the Commonwealth. Kiker v. Philadelphia, 346 Pa. 624, 31 A. 2d 289, cert. denied, 320 U.S. 741, 64 S.Ct. 41, 88 L.Ed. 439 [*459] (1943) . The Kiker case recognizes the taxing power here challenged. Because that holding by the Commonwealth’s highest court would be recognized as a persuasive if not a controlling authority in any Pennsylvania co…
• United States v. Lewisburg Area Sch. Dist., 539 F.2d 301 (3d Cir. 1976)
  …tion laws. . Paul v. United States, 371 U.S. 245, 265, 83 S.Ct. 426, 9 L.Ed.2d 292 (1963); Collins v. Yosemite Park & Curry Co., 304 U.S. 518, 58 S.Ct. 1009, 82 L.Ed. 1502 (1938); Kiker v. Philadelphia, 346 Pa. 624, 31 A. 2d 289 (1943), cert. den., 320 U.S. 741, 64 S.Ct. 41, 88 L.Ed. 439. . P. Twitty, The Respective Powers of the Federal and Local Government Within Lands Owned or Occupied by the United States (1944). . In Surplus Trading Co. v. Cook, 281 U.S. 647, 50 S.Ct. 455, 74 L.Ed. 1091 (1930), it w…
• United States ex rel. George E. Thompson v. Lennox, 258 F.2d 320 (3d Cir. 1958)
  …ts well-reasoned and adequate disposition. The Order of the District Court will be affirmed upon the opinion of Judge Van Dusen, D.C.E.D.Pa.1957, 157 F.Supp. 93. Cf. Kiker v. City of Philadelphia, 1943, 346 Pa. 624, 31 A. 2d 289, certiorari denied 320 U.S. 741, 64 S.Ct. 41, 88 L.Ed. 439; City of Philadelphia v. Cline, 1945, 158 Pa.Super. 179, 44 A. 2d 610, certi-orari denied sub nom. Barnes v. City of Philadelphia, 1946, 328 U.S. 848, 66 S.Ct. 1120, 90 L.Ed. 1621.…