Legal Opinion
Hastings Pavement Co. v. Hoey
District Court, S.D. New York
Decided July 24, 1939PublishedCited by 4 opinions
1Opinion of the Court
COXE, District Judge.
This is a suit to recover capital stock taxes alleged to have been erroneously assessed agaijist Central Supply Company, the predecessor of the plaintiff, for the taxable years 1936 and 1937. The taxes were assessed under the Revenue Act of 1935, § 105, as amended by the Revenue Act of 1936, § 401, 26 U.S.C.A. § 1358a. They were paid under protest, and claims for refund were thereafter rejected. The facts have all been stipulated, and both parties have moved for summary judgment.
The sole question for determination is whether Central Supply Company was “carrying on or…
2Cases cited6 opinions
- Von Baumbach v. Sargent Land Co.Supreme Court of the United States · 1917
- Edwards v. Chile Copper Co.Supreme Court of the United States · 1926
- Fort Worth & Denver City Railway v. StateSupreme Court of the United States · 1927
- Argonaut Consolidated Mining Co. v. AndersonCourt of Appeals for the Second Circuit · 1931
- New Haven Securities Co. v. BitgoodCourt of Appeals for the Second Circuit · 1937
1 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- American Investment Securities Co. v. United StatesCourt of Appeals for the First Circuit · 1940
- Lyon Lumber Co. v. HarrisonCourt of Appeals for the Seventh Circuit · 1940
- Minnesota Tribune Co. v. Commissioner of TaxationSupreme Court of Minnesota · 1949
- General Ribbon Mills, Inc. v. HigginsDistrict Court, S.D. New York · 1940