Legal Opinion
United States v. Krueger
Court of Appeals for the Third Circuit
Decided June 30, 1941No. 7508PublishedCited by 21 opinions
1Opinion of the Court
CLARK, Circuit Judge.
The present controversy arose from the assessment of a tax deficiency against a corporation for the fiscal years ended March 31, 1919, 1920 and 1921. The assessments were made after the corporation dissolved on July 10, 1922, and after waivers had been signed by one of the directors who served as a dissolution trustee. The validity of these waivers are in question.
We are constrained to disagree with the learned district judge who heard this case. He appears to have followed the early notions of the Board of Tax Appeals.1 Originally, the Board seemed to go out of its way…
2Cases cited31 opinions
- Missouri, Kansas & Texas Railway Co. v. WulfSupreme Court of the United States · 1913
- New York Central & Hudson River Railroad v. KinneySupreme Court of the United States · 1922
- Union Pacific Railway Co. v. WylerSupreme Court of the United States · 1895
- United States v. Garbutt Oil Co.Supreme Court of the United States · 1938
- United States v. AndrewsSupreme Court of the United States · 1938
26 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Sanderling, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1978
- Sanderling, Inc. v. CommissionerUnited States Tax Court · 1976
- Galdi v. JonesCourt of Appeals for the Second Circuit · 1944
- In Re the Unauthorized Practice of Law of EllisHawaii Supreme Court · 1971
- United States v. The Adams Building Company, Inc.Court of Appeals for the Sixth Circuit · 1976
16 more not listed; retrieve them via the Exa API.