Legal Opinion
American Smelting & Refining Co. v. United States
Court of Appeals for the Third Circuit
Decided September 28, 1942No. 7865PublishedCited by 31 opinions
1Opinion of the Court
GOODRICH, Circuit Judge.
The plaintiff taxpayer seeks in this action to recover back taxes paid and to recover what it claims is an overcharge in its income tax for the year 1925.1 The taxpayer owned all of the common stock of a subsidiary company. That company had outstanding two issues of preferred stock, both cumulative, both with a par value of $100, one of which called for 6% per annum dividend, and the other 5%. To retire this stock the taxpayer offered its own 30 year, $100, 5% bonds in 1917. During that year and 1918 one share of the 6% stock was acquired by giving the shareholder a…
2Cases cited10 opinions
- New York Life Insurance v. EdwardsSupreme Court of the United States · 1926
- Helvering v. Union Pacific RailroadSupreme Court of the United States · 1934
- Dodge Brothers v. United StatesCourt of Appeals for the Fourth Circuit · 1941
- Kansas City S. Ry. v. CommissionerUnited States Board of Tax Appeals · 1931
- Southern Ry. v. CommissionerUnited States Board of Tax Appeals · 1933
5 more not listed; retrieve them via the Exa API.
3Cited by31 opinions
- Commissioner v. National Alfalfa Dehydrating & Milling Co.Supreme Court of the United States · 1974
- Nassau Lens Co., Inc. v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Harry Pildes and Sarah PildesCourt of Appeals for the Second Circuit · 1962
- Southern Natural Gas Company v. The United StatesUnited States Court of Claims · 1969
- Harry Rosen and Rose Rosen v. United StatesCourt of Appeals for the Third Circuit · 1961
- Union Pacific Railroad v. United StatesUnited States Court of Claims · 1975
26 more not listed; retrieve them via the Exa API.