Legal Opinion
Sunbury Textile Mills, Inc. v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided October 31, 1978No. 78-1031PublishedCited by 14 opinions
1Opinion of the Court
OPINION OF THE COURT
ALDISERT, Circuit Judge.
The question presented in this appeal by the taxpayer, Sunbury Textile Mills, Inc., is whether the Tax Court properly interpreted a contract between Sunbury, a small textile producer in northern Pennsylvania, and Crompton & Knowles Corp. (C&K), a manufacturer of weaving machines.
In March 1969, Sunbury contracted to purchase 72 looms from C&K. Delivery was made in three segments over a period of several months. The Tax Court ruled that even though Sunbury purchased all of the looms as scheduled, it had, during the course of the contract, the…
2Cases cited9 opinions
- Robert Industries, Inc. v. SpenceMassachusetts Supreme Judicial Court · 1973
- Stoops v. SmithMassachusetts Supreme Judicial Court · 1868
- Goldenberg v. TaglinoMassachusetts Supreme Judicial Court · 1914
- Smith v. Vose & Sons Piano Co.Massachusetts Supreme Judicial Court · 1907
- Snider v. DebanMassachusetts Supreme Judicial Court · 1924
4 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Tigg Corporation v. Dow Corning CorporationCourt of Appeals for the Third Circuit · 1987
- Pennzoil Company v. Federal Energy Regulatory CommissionCourt of Appeals for the Fifth Circuit · 1981
- Chestnut Hill Development Corp. v. Otis Elevator Co.District Court, D. Massachusetts · 1987
- City of Farmington v. Amoco Gas CompanyCourt of Appeals for the Tenth Circuit · 1985
- Bethlehem Steel Corporation and Affiliated Subsidiary Companies v. United StatesCourt of Appeals for the Third Circuit · 2001
9 more not listed; retrieve them via the Exa API.