Legal Opinion
Aviation Capital, Inc. v. Pedrick
District Court, S.D. New York
Decided September 7, 1944PublishedCited by 2 opinions
1Opinion of the Court
MILLER, District Judge.
This action was brought by the plaintiff, Aviation Capital, Incorporated, to recover of the defendant, Collector of Internal Revenue for the Second District of New York, income taxes for the calendar years 1937, 1938, and 1939 which it claims were illegally assessed and collected by the defendant.
The plaintiff, Aviation Capital, Incorporated, was organized under the laws of Delaware on April 20, 1929, and was duly qualified to transact business in the State of New York. On or about August 29, 1942, the plaintiff was duly dissolved, but by the statutes of the State of…
2Cases cited10 opinions
- Helvering v. R. J. Reynolds Tobacco Co.Supreme Court of the United States · 1939
- Helvering v. Wilshire Oil Co.Supreme Court of the United States · 1939
- Helvering v. ReynoldsSupreme Court of the United States · 1941
- COMMISSION OF INT. REV. v. Air Reduction Co.Court of Appeals for the Second Circuit · 1942
- Helvering v. Edison Bros. Stores, Inc.Court of Appeals for the Eighth Circuit · 1943
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3Cited by2 opinions
- Taubman v. CommissionerUnited States Tax Court · 1973
- Taubman v. CommissionerUnited States Tax Court · 1973