Legal Opinion
Commonwealth Title Company v. Rothensies
District Court, E.D. Pennsylvania
Decided August 6, 1954No. Civ. A. 11819, 11820PublishedCited by 5 opinions
1Opinion of the Court
GANEY, District Judge.
In the first action, Commonwealth Title Company of Philadelphia (“New Commonwealth”) seeks to recover amounts totaling $762,891.03 1 plus interest representing income and excess profits taxes alleged to have been erroneously paid by it for the period April 1 to December 31, 1944, and for the calendar year 1945 and 1946. In the second action Central-Penn National Bank of Philadelphia (“Central-Penn”) seeks recovery of $118,689.67 2 paid by it for the year 1944. Since the issues posed arise out of the “consolidation and merger” of the same title insurance companies, the…
2Cases cited11 opinions
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- Real Estate - Land Title & Trust Co. v. United StatesSupreme Court of the United States · 1940
- Hotel Kingkade v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1950
- Stanton Brewery v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1949
6 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Greenspun v. CommissionerUnited States Tax Court · 1979
- E. & J. Gallo Winery, a Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
- International Life Ins. Co. v. CommissionerUnited States Tax Court · 1969
- Greenspun v. CommissionerUnited States Tax Court · 1979
- International Life Ins. Co. v. CommissionerUnited States Tax Court · 1969