Legal Opinion
Williams Inv. Co. v. United States
United States Court of Claims
Decided April 10, 1933No. L-307PublishedCited by 7 opinions
1Opinion of the Court
LITTLETON, Judge.
Plaintiff was organized in October, 1922, a short time before the extra dividend of $500,000 was declared and paid by the Journal Company of which L. W. Neiman was the principal stockholder. Plaintiff received Nieman’s share of the dividend of $142,000 in 1922, and it received further dividends declared and paid upon the stock of the Journal Company of $163,000 in 1923, $26,000 in 1924, $163,000 in 1925, $300,000 in 1926, and $400,000 in 1927. It also received dividends on stocks of other corporations of $1,900 in 1923, $1,920 in 1924, $26,550.25 in 1925, and $5,976 in 1926.…
2Cases cited19 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
- United States v. L. Cohen Grocery Co.Supreme Court of the United States · 1921
- Nichols v. CoolidgeSupreme Court of the United States · 1927
14 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- United States v. R. C. Tway Coal Sales Co.Court of Appeals for the Sixth Circuit · 1935
- Motor Fuel Carriers, Inc. v. The United StatesUnited States Court of Claims · 1970
- Almours Securities v. Commissioner of Internal Rev.Court of Appeals for the Fifth Circuit · 1937
- Chicago Stock Yards Co. v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1942
2 more not listed; retrieve them via the Exa API.