Legal Opinion
Stratton Grain Co. v. Reisimer
District Court, E.D. Wisconsin
Decided July 8, 1958No. Civ. A. No. 55-C-2PublishedCited by 2 opinions
1Opinion of the Court
TEHAN, Circuit Judge.
The plaintiff, Stratton Grain Company, a Delaware corporation, with its principal office in Milwaukee, Wisconsin, is suing for the recovery of an excess profits tax and interest in the total sum of $144,986.25, plus statutory interest thereon, paid by it for the fiscal years ending May 31, 1942 through May 31, 1946. All facts, including jurisdiction, have been completely stipulated by the parties.
In 1935, the plaintiff was incorporated in a nontaxable reorganization under Section 112(b) (4) of the Internal Revenue Act of 1934, 26 U.S.C.A. § 112(b) (4), at which time it…
2Cases cited11 opinions
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Commissioner of Internal Revenue v. SansomeCourt of Appeals for the Second Circuit · 1932
- Commissioner v. PhippsSupreme Court of the United States · 1949
- Capital Nat'l Bank v. CommissionerUnited States Tax Court · 1951
- Lowenstein v. ReikesCourt of Appeals for the Second Circuit · 1932
6 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Stratton Grain Co. v. ReisimerCourt of Appeals for the Seventh Circuit · 1959
- Stratton Grain Company, a Corporation v. George Reisimer, and Joseph J. O'day, of Will of Frank J. Kuhl, Deceased, Stratton Grain Company, a Corporation v. George Reisimer, Joseph J. O'day, of Will of Frank J. Kuhl, Deceased and United States of AmericaCourt of Appeals for the Seventh Circuit · 1959