OPINION BY MR. JUSTICE HORACE STERN, November 15, 1951:
As the court below properly held, plaintiffs in these cases did not meet the statutory requirements which, if complied with, would have entitled them to refunds of taxes allegedly paid under an erroneous interpretation of the law.
The determination of the questions here presented depends principally upon the chronology of the proceedings from which they arose.
The Emaus National Bank filed with...
Let's get started

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.