Legal Opinion
Stratton Grain Co. v. Reisimer
Court of Appeals for the Seventh Circuit
Decided December 17, 1959No. Nos. 12629, 12630PublishedCited by 1 opinion
1Opinion of the Court
KNOCH, Circuit Judge.
Plaintiff brought suit to recover excess profits tax and interest in the sum of $144,986.25, plus statutory interest, which plaintiff had paid for the fiscal years ending May 31, 1942, through May 31, 1946.
All facts, including jurisdiction, were stipulated. These are set out in the opinion of the distinguished District Judge in Stratton Grain Co. v. Reisimer, 1958, 165 F.Supp. 915.2 Plaintiff here was the surviving corporation of a statutory merger, in a non-taxable reorganization, whereby it received the assets of all three parties to the merger. Plaintiff took and…
2Cases cited5 opinions
- Commissioner of Internal Revenue v. SansomeCourt of Appeals for the Second Circuit · 1932
- Commissioner v. PhippsSupreme Court of the United States · 1949
- Commissioner v. PhippsCourt of Appeals for the Tenth Circuit · 1948
- Crossett Western Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1946
- Stratton Grain Co. v. ReisimerDistrict Court, E.D. Wisconsin · 1958
3Cited by1 opinion
- 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