Legal Opinion
Rochester Gas & Electric Corp. v. McGowan
Court of Appeals for the Second Circuit
Decided December 2, 1940No. Nos. 80, 43, 78, 79PublishedCited by 7 opinions
1Opinion of the Court
L. HAND, Circuit Judge.
These actions were brought to recover “capitaf stock taxes” paid by the plaintiffs under §§ 215 and 216 of the National Industrial Recovery Act, 48 Stat. 207, 208, and under §§ 701 and 702 of the Revenue Act of 1934, 26 U.S.C.A. Int.Rev.Acts, pages 787, 789. The appeals are from judgments dismissing for insufficiency complaints which alleged that the statutes were unconstitutional because they violated the Fifth Amendment and unlawfully delegated the power of Congress. These objections the plaintiffs specified upon the argument by asserting that the statutes set up an…
2Cases cited13 opinions
- Chicago Telephone Supply Co. v. United StatesUnited States Court of Claims · 1938
- W. & K. Holding Corp. v. CommissionerUnited States Board of Tax Appeals · 1938
- Rosoff Tunnel Corporation v. HigginsDistrict Court, S.D. New York · 1938
- Del Mar Addition v. CommissionerUnited States Board of Tax Appeals · 1939
- Midvale Paper Board Co. v. United StatesDistrict Court, S.D. New York · 1940
8 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Helvering v. Lerner Stores Corp.Supreme Court of the United States · 1941
- DuPont Glore Forgan Inc. v. American Telephone & Telegraph Co.District Court, S.D. New York · 1977
- Prime Securities Corp. v. United StatesCourt of Appeals for the Sixth Circuit · 1941
- American Viscose Corp. v. RothensiesCourt of Appeals for the Third Circuit · 1941
- Lerner Stores Corp. v. CommissionerCourt of Appeals for the Second Circuit · 1941
2 more not listed; retrieve them via the Exa API.