Legal Opinion
American Gas & Electric Co. v. United States
United States Court of Claims
Decided December 7, 1936No. 42074PublishedCited by 8 opinions
1Opinion of the Court
GREEN, Judge.
The plaintiff claims to have overpaid its tax for the years 1926 and 1927, and by reason thereof asks judgment in its petition for $1,699,264.88, .with interest.
The Virginian Power Company was organized in 1912 and was part of a chain of operating companies controlled by the plaintiff. In 1924 the plaintiff organized the Appalachian Securities Corporation, and in 1925 that corporation acquired all of the assets and assumed all of the liabilities, including bonds, of the Virginian Company in exchange for 82,000 shares of its preferred stock. In the same; year, and somewhat later,…
2Cases cited7 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Helvering v. American Chicle Co.Supreme Court of the United States · 1934
- Helvering v. Union Pacific RailroadSupreme Court of the United States · 1934
- Athol Mfg. Co. v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1931
- American Gas & Elec. Co. v. Commissioner of Internal Rev.Court of Appeals for the Second Circuit · 1936
2 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Helvering v. Metropolitan Edison Co.Supreme Court of the United States · 1939
- Koppers Company v. United StatesUnited States Court of Claims · 1955
- E. & J. Gallo Winery, a Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
- Metropolitan Edison Co. v. Commissioner of Int. Rev.Court of Appeals for the Third Circuit · 1938
- Montana Power Co. v. United StatesUnited States Court of Claims · 1958
3 more not listed; retrieve them via the Exa API.