Ehrlich v. Brogan

Citations

• 262 Pa. 362
• 105 A. 511
• 1918 Pa. LEXIS 652
• 4 A.F.T.R. (P-H) 4764

Syllabus

<p>Deeds — Ground rent deeds — Covenants to gay taxes — Federal income tax — Construction—Case stated — Act of Congress of October 8,1918, St. at L. 166.</p> <p>1. The Federal Income Tax Act of October 3, 1913, IJ. S. Statutes at Large 166, being silent on the subject, the language of the contract itself must govern in determining which of the contracting parties is, as between themselves, liable for the1 tax on the income accruing thereunder.</p> <p>2. Only such judgment can be entered on a case stated as the parties have therein agreed upon.</p> <p>Mr. Justice Moschzisker and Mr. Justice Walling! dissent.</p>