Legal Opinion
Helvering v. Wheeling Mold & Foundry Co.
Court of Appeals for the Fourth Circuit
Decided June 11, 1934No. 3633PublishedCited by 21 opinions
1Opinion of the Court
SOPER, Circuit Judge.
This case relates to the liability of Wheeling Mold & Foundry Company, a Delaware corporation, to pay the sum of $48,077.86 for income and excess profits taxes for the year 1919 1 assessed against a West Virginia corporation of the same name. The Delaware corporation was organized on September 30> 1919) for the purpose of taking over the assets and business of the West Virginia corporation, and the latter was dissolved on May 22,1920. The transfer was made as of October 1, 1919) in accordance with a written contract of October 7, 1919, under which a sale of the assets was…
2Cases cited9 opinions
- Meriwether v. GarrettSupreme Court of the United States · 1880
- Lane County v. OregonSupreme Court of the United States · 1869
- Price v. United StatesSupreme Court of the United States · 1926
- McDonald v. WilliamsSupreme Court of the United States · 1899
- West Texas Refining & D. Co. v. Commissioner of Int. Rev.Court of Appeals for the Tenth Circuit · 1933
4 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Scott v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1941
- Bos Lines, Inc., Transferee v. Commissioner of Internal Revenue, Bos Lines, Inc., Transferee of the Transferee v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1965
- Texsun Supply Corp. v. CommissionerUnited States Tax Court · 1951
- Turnbull, Inc. v. CommissionerUnited States Tax Court · 1964
- California Iron Yards Corp. v. Commissioner of Int. Rev.Court of Appeals for the Ninth Circuit · 1936
16 more not listed; retrieve them via the Exa API.