Legal Opinion
Pickwick Corp. v. Welch
District Court, S.D. California
Decided December 10, 1937No. 6616PublishedCited by 10 opinions
1Opinion of the Court
JENNEY, District Judge.
This acfion is brought to recover excise taxes alleged to have been illegally assessed and collected by the Commissioner of Internal Revenue or his agents. Jury trial was waived; and the case was submitted in part on stipulated facts, made a matter of record, and in part on oral testimony. The issues raised may be determined by considering the following circumstances developed from the agreed facts, the admissions in the pleadings, and the testimony of witnesses:
The Pickwick Corporation is a California corporation (hereinafter sometimes for convenience called the…
2Cases cited19 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Helvering v. TaylorSupreme Court of the United States · 1935
- Fawcus MacHine Co. v. United StatesSupreme Court of the United States · 1931
- Burnet v. Commonwealth Improvement Co.Supreme Court of the United States · 1932
- Wickwire v. ReineckeSupreme Court of the United States · 1927
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3Cited by10 opinions
- Cruz v. Ramírez de ArellanoSupreme Court of Puerto Rico · 1954
- Bonnar-Vawter, Inc. v. JohnsonSupreme Judicial Court of Maine · 1961
- Shamrock Oil and Gas Co. v. EthridgeDistrict Court, D. Colorado · 1958
- Pure Oil Co. v. StateSupreme Court of Alabama · 1943
- Park Area Neighbors v. Town of FairfaxCalifornia Court of Appeal · 1994
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