Legal Opinion
Barde Steel Products Corp. v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided April 7, 1930No. 82PublishedCited by 4 opinions
1Opinion of the Court
MACK, Circuit Judge.
On January 9, 1920, petitioner, an Oregon corporation, entered into a contract with the United States Shipping Board Emergency Meet Corporation for the purchase of surplus steel which the latter had on hand or under order as a result of the curtailment of the war shipbuilding program. Since the present dispute turns mainly .upon whether title to certain lots of this steel passed to the buyer and whether the latter became liable for the price during the taxable year, it is necessary to summarize the contract in considerable detail. It provided for the sale of excess steel…
2Cases cited7 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- Lucas v. American Code Co.Supreme Court of the United States · 1930
- Lucas v. North Texas Lumber Co.Supreme Court of the United States · 1930
- American National Co. v. United StatesSupreme Court of the United States · 1927
- United States v. American Can Co.Supreme Court of the United States · 1930
2 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Levenson v. United StatesDistrict Court, N.D. Alabama · 1957
- Hillcrea Export & Import Co. v. Universal Ins. Co.District Court, S.D. New York · 1953
- Chaplin v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1943
- Daine v. PriceDistrict of Columbia Court of Appeals · 1949