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Lederer v. Fidelity Trust Co., 267 U.S. 17 (1925)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Lederer v. Fidelity Trust Co., 267 U.S. 17 (1925)
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Lederer v. Fidelity Trust Company No. 184 Argued January 15, 16, 1925 Decided January 26, 1925 267 U.S. 17
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE THIRD CIRCUIT
Syllabus
1. Railroad equipment certificates issued by a trust company as security for money advanced by a syndicate to purchase equipment leased by the trust company to a railroad under contract for periodical payments, as rentals, and ultimate acquisition of title by the latter, and which are payable with interest to bearer or registered holder from the rentals thus to be paid by the railroad, held subject to stamp tax under Title XI, § 1100 and schedule A(1) of the Act of February 24, 1919, c. 18, as in the category of "instruments . . . issued by any corporation . . . known generally as corporate securities." P. 20.
28 F. 1009 reversed.
Certiorari to a judgment of the circuit court of appeals which reversed a judgment of the district court in favor of the petitioner in an action brought by the respondent to recover the amount of a stamp tax paid under protest.
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Chicago: U.S. Supreme Court, "Syllabus," Lederer v. Fidelity Trust Co., 267 U.S. 17 (1925) in 267 U.S. 17 267 U.S. 18–267 U.S. 20. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=X5T645A9URQHWBA.
MLA: U.S. Supreme Court. "Syllabus." Lederer v. Fidelity Trust Co., 267 U.S. 17 (1925), in 267 U.S. 17, pp. 267 U.S. 18–267 U.S. 20. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=X5T645A9URQHWBA.
Harvard: U.S. Supreme Court, 'Syllabus' in Lederer v. Fidelity Trust Co., 267 U.S. 17 (1925). cited in 1925, 267 U.S. 17, pp.267 U.S. 18–267 U.S. 20. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=X5T645A9URQHWBA.
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