Legal Opinion
National Weeklies, Inc. v. Reynolds
District Court, D. Minnesota
Decided February 28, 1942No. 174 CivilPublishedCited by 5 opinions
1Opinion of the Court
SULLIVAN, District Judge.
The plaintiff was organized in 1924, on the merger of other publishing companies, with an authorized capital stock of $100,-000 of the par value of $100 per share. Its purpose was the publication and circulation of a German language newspaper. At that time the plaintiff acquired the subscription lists of the Westlicher Herold Publishing Company, and the subscription lists and printing equipment of the Press Publishing Company, the merged publishing companies. Plaintiff also acquired the subscription lists of other newspapers.
Subscriptions to a newspaper are usually…
2Cases cited4 opinions
- Red Wing Malting Co. v. WillcutsCourt of Appeals for the Eighth Circuit · 1926
- Appeal of the Danville Press, Inc.United States Board of Tax Appeals · 1925
- Perkins Bros. v. CommissionerCourt of Appeals for the Eighth Circuit · 1935
- Herrup v. StonehamCourt of Appeals for the Second Circuit · 1926
3Cited by5 opinions
- Thoms v. CommissionerUnited States Tax Court · 1968
- Buckland v. United StatesDistrict Court, D. Connecticut · 1946
- National Weeklies v. Com'r of Internal RevenueCourt of Appeals for the Eighth Circuit · 1943
- Morris v. CommissionerUnited States Tax Court · 1968
- Thoms v. CommissionerUnited States Tax Court · 1968