Legal Opinion
F. W. Woolworth Co. v. United States
Court of Appeals for the Second Circuit
Decided July 19, 1937No. 455PublishedCited by 33 opinions
1Opinion of the Court
L. HAND, Circuit Judge.
Both sides appeal from a judgment in an action under the Tucker Act ,(28 U.S.C.A. § 41 (20) to recover income taxes alleged to have been unlawfully collected from the plaintiff for the years 1922, 1923, 1924, and 1925. With one exception the issues raised concern taxes paid by foreign corporations of whose shares the plaintiff owned more than a majority. The first question is whether the plaintiff should have been credited with payments alleged to have been withheld as taxes from dividends declared by a British subsidiary, of whose shares it held sixty-two per cent.…
2Cases cited5 opinions
- United States v. Memphis Cotton Oil Co.Supreme Court of the United States · 1933
- Biddle v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1936
- Welch v. St. Helens Petroleum Co.Court of Appeals for the Ninth Circuit · 1935
- F. H. Peavey & Co. v. United StatesUnited States Court of Claims · 1932
- United Shoe MacHinery Corporation v. WhiteCourt of Appeals for the First Circuit · 1937
3Cited by33 opinions
- Whitcomb Hotel, Inc. v. California Employment CommissionCalifornia Supreme Court · 1944
- Johnston v. Board of SupervisorsCalifornia Supreme Court · 1947
- American Chicle Co. v. United StatesSupreme Court of the United States · 1942
- F. W. Woolworth Co. v. CommissionerUnited States Tax Court · 1970
- Pink v. United StatesCourt of Appeals for the Second Circuit · 1939
28 more not listed; retrieve them via the Exa API.