Legal Opinion
B. F. Sturtevant Co. v. United States
District Court, D. Massachusetts
Decided January 20, 1937No. 6237PublishedCited by 4 opinions
1Opinion of the Court
BREWSTER, District Judge.
This petition is brought to recover income and profits taxes for the year ending June 30, 1920, which, petitioner alleges, were unlawfully exacted. Claim for refund was seasonably filed. Two issues are presented:
1. Whether the petitioner, the B. F. Sturtevant Company (hereinafter called the petitioner), and the Sturtevant Aeroplane Company (a subsidiary corporation) were entitled to be taxed on the basis of their consolidated invested capital and consolidated net income for the year ending June 30, 1920.
2. What value of patents and patent rights, as of March 1, 1913,…
2Cases cited18 opinions
- Tait v. Western Maryland Railway Co.Supreme Court of the United States · 1933
- Gayler v. WilderSupreme Court of the United States · 1851
- Eureka Company v. Bailey CompanySupreme Court of the United States · 1871
- New Haven Sand Blast Co. v. DreisbachSupreme Court of Connecticut · 1925
- Nachod & United States Signal Co. v. HelveringCourt of Appeals for the Sixth Circuit · 1934
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3Cited by4 opinions
- Jay Carter Joan H. Carter v. United StatesCourt of Appeals for the Ninth Circuit · 1992
- Mathias v. Commissioners of Internal RevenueUnited States Tax Court · 1968
- Smith, Inc. v. CommissionerUnited States Tax Court · 1977
- Jay Carter Joan H. Carter v. United StatesCourt of Appeals for the Ninth Circuit · 1992