Contracts · MBE-tested
NEW YORK TELEPHONE CO. v. TREAT, Collector of Internal Revenue
122 F. 1022·United States Circuit Court for the Southern District of New York·1903
Brief incoming
Hand-reviewed Bluebook brief (procedural posture, facts, issue, holding, reasoning, dissent) ships once the AI generation pipeline runs through this case. Join the waitlist to get notified when 1L briefs go live.
Opinion
NEW YORK TELEPHONE CO. v. TREAT, Collector of Internal Revenue.
(Circuit Court, S. D. New York.
May 28, 1903.)
Trial on the common-law side of the court, upon the stipulation as to facts and a deposition.
Melville Egleston, for plaintiff.
Henry L. Burnett and Henry A. Wise, for defendant.
[MAJORITY — LACOMBE, Circuit Judge.]
LACOMBE, Circuit Judge.
There is no proof of any contract whereby the plaintiff obligated itself, as part consideration for the $90, to insert its subscribers’ names in the telephone directory and distribute the same three times a year. Everything which it bound itself to do was merely incidental to transmitting messages, which, on the basis of $90 for 600, imports a charge of 15 cents for each. The complaint is dismissed.