Legal Opinion
Eastern Grain Elevator Corp. v. McGowan
District Court, W.D. New York
Decided November 9, 1950No. Civ. A. No. 4503PublishedCited by 6 opinions
1Opinion of the Court
KNIGHT, Chief Judge.
The plaintiff, Eastern Grain Elevator Corporation, had been engaged in the merchandising of grain, and the ownership and operation of grain elevators at the Port of Buffalo, New York, for many years prior to 1945. In the latter part of 1944 it had reduced its elevator holdings to a single elevator, The Concrete Central, so-called, which had a capacity of four million 'bushels of grain.
On November 27, 1944, plaintiff entered into a contract with the Continental Grain Company for the sale of the Concrete Central Elevator, lands and buildings for $770,000. A second contract…
2Cases cited19 opinions
- Brock v. . PoorNew York Court of Appeals · 1915
- Wier Long Leaf Lumber Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1949
- O'Sullivan Rubber Co. v. Commissioner of Int. Rev.Court of Appeals for the Second Circuit · 1941
- Metropolitan Telephone & Telegraph Co. v. Metropolitan Telephone & Telegraph Co.Appellate Division of the Supreme Court of the State of New York · 1913
- Hellebush v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1933
14 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Spurlock v. Santa Fe Pacific RailroadCourt of Appeals of Arizona · 1984
- A B C Brewing Corporation (Formerly Aztec Brewing Co.), a Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
- Wheeler Insulated Wire Co. v. CommissionerUnited States Tax Court · 1954
- Justice Motor Corp. v. McGowanDistrict Court, W.D. New York · 1951
- American Well & Prospecting Company v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1956
1 more not listed; retrieve them via the Exa API.