Legal Opinion
Commissioner of Internal Rev. v. Textile Mills S. Corp.
Court of Appeals for the Third Circuit
Decided December 7, 1940No. 7056PublishedCited by 28 opinions
1Opinion of the Court
BIGGS, Circuit Judge.
Facts.
Textile Mills Securities Corporation, the respondent taxpayer, is a Delaware corporation. Its charter is not in evidence, but it is stipulated that the taxpayer’s business activities included trading in securities, investing in properties and acting as an agent for foreign and domestic principals. It also appears that all of the taxpayer’s officers had connections either by way of official position or stock ownership in one or more textile manufacturing corporations. These officers were in touch with German textile corporations whose properties had been seized by…
2Cases cited16 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- United States v. SullivanSupreme Court of the United States · 1927
- Kornhauser v. United StatesSupreme Court of the United States · 1928
- Marshall v. Baltimore & Ohio RailroadSupreme Court of the United States · 1854
11 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- Patricia Hart v. Larry G. Massanari, Acting Commissioner of Social Security AdministrationCourt of Appeals for the Ninth Circuit · 2001
- Cammarano v. United StatesSupreme Court of the United States · 1959
- Textile Mills Securities Corp. v. CommissionerSupreme Court of the United States · 1941
- Western Pacific Railroad Corp. v. Western Pacific Railroad Co.Supreme Court of the United States · 1953
- Max Lutz and Ruth Lutz v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1960
23 more not listed; retrieve them via the Exa API.