Legal Opinion
Girard Trust Co. v. United States
Court of Appeals for the Third Circuit
Decided March 9, 1948No. 9385PublishedCited by 8 opinions
1Opinion of the Court
McLAUGHLIN, Circuit Judge.
This is an appeal in an income tax case by the taxpayer from a judgment against it on the pleadings in its suit to recover income taxes alleged to have been paid in error.
On April 22, 1926 appellant, as trustee, purchased $110,000 par value City of Philadelphia 4J4% bonds due April 1, 1976 with optional retirement date of April 1, 1946, at 102%, the total purchase price being $112,475. On December 8, 1941 appellant surrendered $50,000 par value of these bonds, pursuant to the 1941 City of Philadelphia refunding plan, for $50,000 par value City of Philadelphia new…
2Cases cited6 opinions
- Commissioner of Internal Revenue v. Neustadt's TrustCourt of Appeals for the Second Circuit · 1942
- United Gas Improvement Co. v. Commissioner of Int. Rev.Court of Appeals for the Third Circuit · 1944
- Motor Products Corp. v. CommissionerUnited States Board of Tax Appeals · 1942
- Emery v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1948
- City Bank Farmers Trust Co. v. HoeyDistrict Court, S.D. New York · 1942
1 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- San Antonio Savings Association and Subsidiaries v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1989
- Federal Nat'l Mortg. Asso. v. CommissionerUnited States Tax Court · 1988
- G.M. Trading Corp. v. CommissionerUnited States Tax Court · 1994
- West Missouri Power Co. v. CommissionerUnited States Tax Court · 1952
- Mutual Loan & Savings Co. Of West Palm Beach, Fla. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1950
3 more not listed; retrieve them via the Exa API.