Legal Opinion
National Paper Products Co. v. United States
District Court, N.D. California
Decided December 20, 1938No. 19528-LPublished
1Opinion of the Court
LOUDERBACK, District Judge.
The plaintiff sues for a refund of income taxes in the amount of $60,616.56, together with interest. Its claim is based on the contention that the collection was made after the statute of limitations had run, and that the limitation on collection had not been legally extended.
The original taxpayer was Carthage Tissue Paper Mills, a New York corporation, legally dissolved in 1921, all of whose assets and liabilities were assumed by the plaintiff prior to the dissolution. The plaintiff is a wholly owned subsidiary of the Zellerback Paper Company, and in its…
2Cases cited5 opinions
- Niles Bement Pond Co. v. United StatesSupreme Court of the United States · 1930
- Hartwell Mills v. RoseCourt of Appeals for the Fifth Circuit · 1932
- Parrott Estate Co. v. McLaughlinCourt of Appeals for the Ninth Circuit · 1937
- Remington-Rand, Inc. v. United StatesDistrict Court, D. Delaware · 1932
- Imhoff-Berg Silk Dyeing Co. v. United StatesDistrict Court, D. New Jersey · 1930