Case Name: NEW YORK TELEPHONE CO. v. TREAT, Collector of Internal Revenue
Court: United States Circuit Court for the Southern District of New York
Jurisdiction: United States
Decision Date: 1903-05-28
Citations: 122 F. 1022
Docket Number: 
Parties: NEW YORK TELEPHONE CO. v. TREAT, Collector of Internal Revenue.
Judges: 
Reporter: Federal Reporter
Volume: 122
Pages: 1022–1023

Head Matter:
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.

Opinion:
LACOMBE, Circuit Judge.
There is no proof of any contract whereby the plaintiff obligated itself, as part consideration for the $90, to insert its sub scribers' 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.