Legal Opinion
Columbus Plate & Window Glass Co. v. Miller
District Court, S.D. Ohio
Decided January 6, 1930PublishedCited by 2 opinions
1Opinion of the Court
HOUGH, District Judge.
The name of the original plaintiff was used in making consolidated returns for a group of corporations having substantially common stock ownership.
During the pendency of the suit, it was found to be practical to liquidate and surrender the charter' of one or more of the group corporations. By an order of the court the present plaintiff as trustee was substituted.
The plaintiff sues for a refund of taxe paid for the years 1918 and 1919, because of losses claimed to have been sustained during those taxable years.
The right to the remedy is to be determined under the Revenue…
2Cases cited7 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- Lewellyn v. Electric Reduction Co.Supreme Court of the United States · 1927
- Woods v. LewellynCourt of Appeals for the Third Circuit · 1918
- Edwards v. KeithCourt of Appeals for the Second Circuit · 1916
- United States v. GuinzburgCourt of Appeals for the Second Circuit · 1921
2 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Air-Way Electric Appliance Corp. v. GuitteauDistrict Court, N.D. Ohio · 1939
- R. J. Ederer Net & Twine Co. v. United StatesUnited States Court of Claims · 1934