Legal Opinion
Harrisburg Hotel Co. v. United States
District Court, M.D. Pennsylvania
Decided September 10, 1943No. Civil Action No. 1088PublishedCited by 2 opinions
1Opinion of the Court
WATSON, District Judge.
This action was brought to recover the amount of capital stock taxes assessed and paid for the taxable periods ending June 30, 1940, and June 30, 1941, together with interest. The case was tried without a jury and, from the evidence, the facts are found to be as follows:
Findings of Fact.
1. Harrisburg Hotel Company, the plaintiff, is a domestic corporation organized in 1916 under the laws of the Commonwealth of Pennsylvania, with its principal office at Harrisburg, Pennsylvania. The defendant, United States of America, is a corporation sovereign and body politic.
2. This…
2Cases cited3 opinions
- United States v. Emery, Bird, Thayer Realty Co.Supreme Court of the United States · 1915
- Magruder v. Washington, Baltimore & Annapolis Realty Corp.Supreme Court of the United States · 1942
- Continental Baking Corp. v. HigginsCourt of Appeals for the Second Circuit · 1942
3Cited by2 opinions
- Harrisburg Hotel Co. v. United StatesCourt of Appeals for the Third Circuit · 1944
- 233-5 West 125th Street Corp. v. HoeyDistrict Court, S.D. New York · 1947