Legal Opinion
Trico Products Corporation v. McGowan
Court of Appeals for the Second Circuit
Decided July 21, 1948No. 229, Docket 20940PublishedCited by 16 opinions
1Opinion of the Court
SWAN, Circuit Judge.
This is an action by Trico Products Corporation to recover taxes and interest thereon aggregating more than $1,500,000.-00, which were paid to the defendant collector for the years 1936 and 1937 under section 102 of the Revenue Act of 1936, 49 Stat. 1648, 26 U.S.C.A. Int.Rev.Acts, p. 851. The ultimate issue was whether the corporation was “availed of for the purpose of preventing the imposition of the surtax upon its shareholders or the shareholders of any other corporation, through the medium of permitting earnings or profits to accumulate instead of being divided or…
2Cases cited9 opinions
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- Helvering v. Chicago Stock Yards Co.Supreme Court of the United States · 1943
- Kuhn v. Princess Lida of Thurn & TaxisCourt of Appeals for the Third Circuit · 1941
- Trico Products Corp. v. Com'r of Internal RevenueCourt of Appeals for the Second Circuit · 1943
- Brooklyn Nat. Corp. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1946
4 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Pelton Steel Casting Co. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1958
- I. A. Dress Co., Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1960
- J. Gordon Turnbull, Inc. v. CommissionerUnited States Tax Court · 1963
- Estate of Gilman v. CommissionerUnited States Tax Court · 1975
- Jerone E. Casey, Transferee of the Bankers Development Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1959
11 more not listed; retrieve them via the Exa API.