Legal Opinion
United States v. Updike
District Court, D. Nebraska
Decided April 13, 1928No. 853PublishedCited by 18 opinions
1Opinion of the Court
MUNGER, District Judge.
In this suit the United States seeks to enforce against the transferees of the corporate assets of the Updike Grain Company, a corporation which dissolved August 28, 1917, the amount of a tax for a portion of the calendar year of 1917 which was assessed against the corporation under the provisions of the Revenue Act of October 3, 1917 (Comp. St. § 6336aa et seq.). The approved fiscal year of the Updike Grain Company began August 1, 1916, and ended bn July 31, 1917. The essential facts in this ease, as to dissolution of this corporation in advance of the enactment of the…
2Cases cited6 opinions
- Bowers v. New York & Albany Lighterage Co.Supreme Court of the United States · 1927
- Bowers, Collector of Internal Revenue v. New York & Albany Lighterage Co. Same v. Seaman. Same v. FullerSupreme Court of the United States · 1927
- In re RichardsCourt of Appeals for the Seventh Circuit · 1899
- Updike v. United StatesCourt of Appeals for the Eighth Circuit · 1925
- United States v. JacksonCourt of Appeals for the Ninth Circuit · 1906
1 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Ralston Purina Co. v. United StatesUnited States Court of Claims · 1932
- Lodge 1858, American Federation of Government Employees v. WebbCourt of Appeals for the D.C. Circuit · 1978
- United States v. CruikshankDistrict Court, S.D. New York · 1931
- Consolidated Fisheries Co. v. MarshallSuperior Court of Delaware · 1943
- United States v. GarfunkelDistrict Court, S.D. New York · 1931
13 more not listed; retrieve them via the Exa API.