Legal Opinion
Eterpen Financiera Sociedad De Responsabilidad Limitada v. United States
United States Court of Claims
Decided November 4, 1952No. 50242PublishedCited by 10 opinions
1Opinion of the Court
HOWELL, Judge.
The taxpayer, Eterpen Financiera Sociedad de Responsabilidad Limitada,1 an Argentine corporation not engaged in trade or business within the United States, brings this action for the recovery of income taxes totalling $115,822.21 which are alleged to have been erroneously withheld under the provisions of section 144 of the Internal Revenue Code, 26 U.S.C. § 144, by Eversharp, Incorporated, and Eberhard Faber Corporation from .payments due the taxpayer for the use of its United States patents on the Biro ball pointed fountain pen and writing paste. Inasmuch as the laws of…
2Cases cited16 opinions
- Waterman v. MacKenzieSupreme Court of the United States · 1891
- Independent Wireless Telegraph Co. v. Radio Corp. of AmericaSupreme Court of the United States · 1926
- Littlefield v. PerrySupreme Court of the United States · 1875
- Myers v. Comm'rUnited States Tax Court · 1946
- Commissioner of Internal Revenue v. HopkinsonCourt of Appeals for the Second Circuit · 1942
11 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Bell Intercontinental Corporation v. The United StatesUnited States Court of Claims · 1967
- Kronner v. United StatesUnited States Court of Claims · 1953
- Joe L. Schmitt, Jr., and Helen N. Schmitt v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
- Robert C. Switzer v. Commissioner of Internal Revenue, Joseph L. Switzer v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1955
- Crook v. United StatesDistrict Court, W.D. Pennsylvania · 1955
5 more not listed; retrieve them via the Exa API.