Legal Opinion
Wells Fargo Bank & Union Trust Co. v. United States
District Court, N.D. California
Decided October 22, 1953No. 30192PublishedCited by 4 opinions
1Opinion of the Court
ROCHE, Chief Judge.
The plaintiff in this lawsuit, as executor of the estate of Ivey L. Borden, deceased, is seeking to recover federal excess profits taxes allegedly overpaid by Victoria Land Company for the years 1941, 1942, and 1943 to the total amount of $164,834.70 net, exclusive of interest. In each case, a claim for refund was made and denied by the government. It is the plaintiff’s contention that Victoria Land Company acquired the properties of a predecessor corporation in a transaction which constituted a tax free reorganization and that therefore it should have been allowed to use…
2Cases cited16 opinions
- Helvering v. Alabama Asphaltic Limestone Co.Supreme Court of the United States · 1942
- Brooks-Scanlon Corp. v. United StatesSupreme Court of the United States · 1924
- Trubowitch v. Riverbank Canning Co.California Supreme Court · 1947
- Louisville Trust Co. v. Louisville, New Albany & Chicago Railway Co.Supreme Court of the United States · 1899
- Baetjer v. United StatesCourt of Appeals for the First Circuit · 1944
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3Cited by4 opinions
- New York Guardian Mortgagee Corp. v. ClelandDistrict Court, S.D. New York · 1979
- Western Maryland Railway Company v. United StatesDistrict Court, D. Maryland · 1955
- Wells Fargo Bank & Union Trust Co., as of the Estate of Ivey L. Borden, Deceased v. United StatesCourt of Appeals for the Ninth Circuit · 1955
- United States v. Improved Premises Located at Northwest Corner of Irving Place & Sixteenth StreetDistrict Court, S.D. New York · 1962