Legal Opinion
United States v. Garfunkel
District Court, S.D. New York
Decided July 28, 1931PublishedCited by 8 opinions
1Opinion of the Court
PATTERSON, District Judge.
The United States filed a bill in equity to collect from the stockholders of a dissolved corporation income taxes owed by the corporation for the years 1919 and 1920. The present motion challenges the sufficiency of the bill as an entirety and in the alternative the sufficiency of that part of it which seeks to recover the 1920 tax.
The bill alleges that on February 1,1926, the Broadway Bargain House, a New York corporation, was dissolved, and its assets distributed among the defendants as stockholders; nothing being left with which to pay taxes due to the United…
2Cases cited8 opinions
- Phillips v. CommissionerSupreme Court of the United States · 1931
- United States v. UpdikeSupreme Court of the United States · 1930
- Updike v. United StatesCourt of Appeals for the Eighth Circuit · 1925
- United States v. UpdikeCourt of Appeals for the Eighth Circuit · 1929
- United Glass Co. v. . VaryNew York Court of Appeals · 1897
3 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- United States v. Genevieve RussellCourt of Appeals for the First Circuit · 1957
- California Iron Yards Corp. v. Commissioner of Int. Rev.Court of Appeals for the Ninth Circuit · 1936
- Leary v. CommissionerUnited States Tax Court · 1952
- American S. S. Co. v. Wickwire Spencer Steel Co.District Court, S.D. New York · 1934
- Eastern Grain Elevator Corp. v. McGowanDistrict Court, W.D. New York · 1950
3 more not listed; retrieve them via the Exa API.