Legal Opinion
Sharon Herald Co. v. Granger
District Court, W.D. Pennsylvania
Decided April 30, 1951No. Civ. A. 6870PublishedCited by 10 opinions
1Opinion of the Court
GOURLEY, Chief Judge.
This is a suit for the refund of $2,878.-27, plus accrued interest, paid as income and excess profits taxes for the fiscal years ended March 31, 1941, 1942 and 1943.
The assessment resulted from the dis-allowance by the Collector of Internal Revenue of the Pennsylvania Corporate Loans Tax paid by the taxpayer in the years 1941, 1942 and 1943 on bonds issued by the taxpayer.
The Corporate Loans Tax here involved was imposed by the Act of Assembly in Pennsylvania against the bond holders in the first instance, Act of June 22, 1935, P.L. 414, § 17, its supplements and…
2Cases cited31 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Interstate Transit Lines v. CommissionerSupreme Court of the United States · 1943
- Boehm v. CommissionerSupreme Court of the United States · 1945
26 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Zubik v. ZubikCourt of Appeals for the Third Circuit · 1967
- P. Dougherty Co. v. United States. P. Dougherty Co. v. United StatesCourt of Appeals for the Third Circuit · 1953
- Bey v. MuldoonDistrict Court, E.D. Pennsylvania · 1963
- Sharon Herald Co. v. GrangerCourt of Appeals for the Third Circuit · 1952
- Miller v. Tulsa Petroleum Co.District Court, M.D. Pennsylvania · 1953
5 more not listed; retrieve them via the Exa API.