Legal Opinion
American Smelting & Refining Co. v. United States
Court of Appeals for the Third Circuit
Decided September 28, 1942No. 7865Published
1Opinion of the Court
130 F.2d 883 (1942)
AMERICAN SMELTING & REFINING CO.
v.
UNITED STATES.
No. 7865.
Circuit Court of Appeals, Third Circuit.
Argued April 6, 1942.
Decided September 28, 1942.
Floyd F. Toomey, of Washington, D. C. (Ellsworth C. Alvord, of Washington, D. C., on the brief), for appellant.
Michael H. Cardozo, IV., Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., J. Louis Monarch, Sp. Asst. to Atty. Gen., and Charles M. Phillips, U. S. Atty., of Trenton, N. J., on the brief), for appellee.
Before BIGGS, JONES, and GOODRICH, Circuit Judges.
GOODRICH, Circuit Judge.
The plaintiff taxpayer seeks in…
2Cases cited11 opinions
- New York Life Insurance v. EdwardsSupreme Court of the United States · 1926
- Helvering v. Union Pacific RailroadSupreme Court of the United States · 1934
- Dodge Brothers v. United StatesCourt of Appeals for the Fourth Circuit · 1941
- American Smelting & Refining Co. v. United StatesCourt of Appeals for the Third Circuit · 1942
- Kansas City S. Ry. v. CommissionerUnited States Board of Tax Appeals · 1931
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