Legal Opinion
Keasbey & Mattison Co. v. Rothensies
Court of Appeals for the Third Circuit
Decided February 17, 1943No. 7985PublishedCited by 36 opinions
1Opinion of the Court
SMITH, District Judge.
This was a suit against the Collector of Internal Revenue for the recovery of income and excess-profits taxes alleged to have been unlawfully collected under the Revenue Act of 1936. The court below entered judgment in favor of the defendant and against the plaintiff. The case is here on an appeal from the said judgment. The sole question presented for determination is whether a tax paid to the Province of Quebec, under the facts hereinafter summarized, was an “income tax” within the meaning of Section 131(a) (1) of the said Act, 26 U.S.C.A. Int.Rev.Acts, page 880 so as…
2Cases cited38 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Burnet v. HarmelSupreme Court of the United States · 1932
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Higgins v. SmithSupreme Court of the United States · 1940
33 more not listed; retrieve them via the Exa API.
3Cited by36 opinions
- F. W. Woolworth Co. v. CommissionerUnited States Tax Court · 1970
- Commissioner of Internal Revenue v. The American Metal Co., Limited, the American Metal Co., Limited v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1955
- Steel Improv. & Forge Co. v. CommissionerUnited States Tax Court · 1961
- Commissioner of Internal Revenue v. Glenshaw Glass Co. Commissioner of Internal Revenue v. William Goldman Theatres, IncCourt of Appeals for the Third Circuit · 1954
- Missouri Pacific Railroad Company v. The United StatesUnited States Court of Claims · 1968
31 more not listed; retrieve them via the Exa API.