Legal Opinion
United States v. S. S. White Dental Manufacturing Co.
Supreme Court of the United States
Decided May 16, 1927No. 291PublishedCited by 601 opinions
1Opinion of the CourtJustice Stone
This case comes here on Vrit of certiorari to the Court of Claims, § 240, § 3 (b) Jud. Code, as amended, to review a judgment of that court allowing recovery by respondent of income taxes paid for the year 1918. The sole question presented is the right of the respondent, upheld below, ü> deduct from its gross income for 1918, the amount of its investment in a subsidiary German corporation whose entire property was seized in that year by the German government as enemy property.
Respondent is a Pennsylvania corporation, engaged in the manufacture and sale of dental supplies. Before 1918 it had…
2Cases cited7 opinions
- Miles v. Safe Deposit & Trust Co. of BaltimoreSupreme Court of the United States · 1922
- Central Union Trust Co. of NY v. GarvanSupreme Court of the United States · 1921
- Stoehr v. WallaceSupreme Court of the United States · 1921
- New York Life Insurance v. EdwardsSupreme Court of the United States · 1926
- Swiss National Insurance v. MillerSupreme Court of the United States · 1925
2 more not listed; retrieve them via the Exa API.
3Cited by601 opinions
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- Weiss v. WeinerSupreme Court of the United States · 1929
- Hort v. CommissionerSupreme Court of the United States · 1941
- Anderson, Clayton & Co., Plaintiff-Appellee-Cross-Appellant v. United States of America, Defendant-Appellant-Cross-AppelleeCourt of Appeals for the Fifth Circuit · 1977
- Dustin v. CommissionerUnited States Tax Court · 1969
596 more not listed; retrieve them via the Exa API.