Legal Opinion
Rommer v. United States
District Court, D. New Jersey
Decided December 14, 1966No. Civ. A. 415-62PublishedCited by 2 opinions
1Opinion of the Court
OPINION
AUGELLI, District Judge.
This is an action for refund of income taxes for the fiscal year ended June 30, 1958, paid by plaintiff as transferee of assets of Sandor Corporation. Plaintiff admits he is a transferee, as alleged, and that if the corporation has incurred a tax liability, he is responsible therefor. This Court has jurisdiction under 28 U.S.C.A. § 1346(a) (1).
The operative facts are not in dispute. Sandor Corporation (Sandor) was organized as a New Jersey corporation in 1946 for the purpose of acquiring and operating a luxury-type apartment building at 125 Prospect Street, East…
2Cases cited6 opinions
- United States v. OregonSupreme Court of the United States · 1961
- James Armour, Inc. v. CommissionerUnited States Tax Court · 1964
- Commissioner of Internal Revenue v. Estate of Ellis Branson Ridgway, Deceased, Craig Sawyer Ridgway and Ellis Branson Ridgway, Jr., ExecutorsCourt of Appeals for the Third Circuit · 1961
- Commissioner of Internal Revenue v. Hyman H. Berghash and Rose Berghash, Commissioner of Internal Revenue v. Delavan-Bailey Drug Co., Inc.Court of Appeals for the Second Circuit · 1966
- Berghash v. CommissionerUnited States Tax Court · 1965
1 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- American Mfg. Co. v. CommissionerUnited States Tax Court · 1970
- American Mfg. Co. v. CommissionerUnited States Tax Court · 1970