Legal Opinion
Koppers Company, Inc., Successor on Merger to Koppers Company, Transferee of Koppers Building, Inc., Transferor v. United States
United States Court of Claims
Decided June 8, 1960No. 478-58PublishedCited by 7 opinions
1Opinion of the Court
LITTLETON, Judge (Retired).
Plaintiff, a Delaware corporation, sues, as a successor by operation of law, to recover income tax and interest in the amount of $6,409.85, together with interest thereon, allegedly overpaid for the year 1944.
The stipulated facts necessary to an understanding and determination of the question presented in the case follow. During 1936, Koppers Building, Inc. 1 (hereinafter referred to as KBI), a Delaware corporation, purchased certain real estate in Pennsylvania including the building known as the Koppers Building. Under the law of Pennsylvania, then in effect, a…
2Cases cited8 opinions
- Powell v. RothensiesCourt of Appeals for the Third Circuit · 1950
- Motion Picture Capital Corp. v. Commissioner of Int. Rev.Court of Appeals for the Second Circuit · 1936
- Commissioner of Internal Revenue v. Wayne Coal Mining Co. Commissioner of Internal Revenue v. Hillman Coal & Coke CoCourt of Appeals for the Third Circuit · 1954
- Bryant Heater Company and Dresser Industries, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1956
- Citizens Trust Co. v. CommissionerUnited States Board of Tax Appeals · 1930
3 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Vulcan Materials Company v. United StatesCourt of Appeals for the Fifth Circuit · 1971
- Penn Yan Agway Cooperative, Inc. v. The United StatesUnited States Court of Claims · 1969
- McCrory Corporation v. United StatesCourt of Appeals for the Second Circuit · 1981
- Canal-Randolph Corporation v. United StatesCourt of Appeals for the Seventh Circuit · 1977
- Mississippi Chemical Corporation v. United States of America, Coastal Chemical Corporation v. United StatesCourt of Appeals for the Fifth Circuit · 1970
2 more not listed; retrieve them via the Exa API.