Legal Opinion
Real Estate - Land Title & Trust Co. v. United States
Supreme Court of the United States
Decided January 15, 1940No. 229PublishedCited by 133 opinions
1Opinion of the CourtJustice Douglas
Petitioner, a Pennsylvania corporation, was formed in October 1927 as a result of a statutory consolidation or merger of three companies. Two of the constituent companies owned title search plants which were among the assets acquired by petitioner as a result of the consolidation. While it was known that two title plants would be acquired on the consolidation, there was at that time no definite plan for their disposition. But an immediate investigation was made and it was decided to store one of the plants in order to effect economies of operation. That was done substantially simultaneously…
2Cases cited6 opinions
- United States v. Felt & Tarrant Manufacturing Co.Supreme Court of the United States · 1931
- Tucker v. AlexanderSupreme Court of the United States · 1927
- Burnet v. Niagara Falls Brewing Co.Supreme Court of the United States · 1931
- United States Cartridge Co. v. United StatesSupreme Court of the United States · 1932
- Poisson v. WilliamsDistrict Court, E.D. North Carolina · 1926
1 more not listed; retrieve them via the Exa API.
3Cited by133 opinions
- Clair S. Huffman v. Commissioner Of Internal RevenueCourt of Appeals for the Ninth Circuit · 1992
- Southern Pacific Transp. Co. v. CommissionerUnited States Tax Court · 1980
- Union Pacific Railroad Company v. The United StatesUnited States Court of Claims · 1968
- Radio Station WBIR, Inc. v. CommissionerUnited States Tax Court · 1959
- Mutual Lumber Co. v. CommissionerUnited States Tax Court · 1951
128 more not listed; retrieve them via the Exa API.