Legal Opinion
American S. S. Co. v. Wickwire Spencer Steel Co.
District Court, S.D. New York
Decided August 17, 1934PublishedCited by 9 opinions
1Opinion of the Court
PATTERSON, District Judge.
The defendant is in equity receivership on creditor’s bill. The United States filed a claim for $303,752.19 as additional income tax for the year 1918, claimed as due from Morgan Spring Company originally and from the defendant as transferee. The receivers rejected the claim. The matter was referred to a special master to take testimony and report. The special master had made findings of fact and has reported in favor of the United States.
The Morgan Spring Company, a Massachusetts corporation and the "original taxpayer, transferred all its assets in June, 1919, to…
2Cases cited28 opinions
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- Tait v. Western Maryland Railway Co.Supreme Court of the United States · 1933
- Russell v. PlaceSupreme Court of the United States · 1877
- Cooper v. ReynoldsSupreme Court of the United States · 1870
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3Cited by9 opinions
- State, Department of Commerce & Economic Development, Division of Insurance v. SchnellAlaska Supreme Court · 2000
- Frank C. Howard and Nancy Howard v. United StatesCourt of Appeals for the Seventh Circuit · 1974
- In Re MacKayAlaska Supreme Court · 1966
- In re LeeNew York City Family Court · 1975
- In re Disciplinary Proceedings Against MackayAlaska Supreme Court · 1964
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