Legal Opinion
Knights of Pythias Hall Co. v. United States
District Court, D. Delaware
Decided April 14, 1972No. Civ. A. No. 4205PublishedCited by 4 opinions
1Opinion of the Court
MEMORANDUM OPINION
STAPLETON, District Judge.
Plaintiff, a Delaware corporation, here seeks to recover income taxes which are alleged to have been erroneously and wrongfully assessed and collected by defendant. Since its formation in 1889, plaintiff has at all times acted as a title holding company. During the fiscal year ending March 31, 1950, plaintiff sold a parcel of real estate for a substantial profit. Plaintiff, believing itself to be tax exempt, initially filed no income tax return for the fiscal year ending March 31, 1950. However, as a result of a newspaper release by the District…
2Cases cited5 opinions
- Kaltreider Construction, Inc. v. United StatesCourt of Appeals for the Third Circuit · 1962
- Bell v. GrayDistrict Court, E.D. Kentucky · 1960
- Edward S. Canton and Sigfrid Canton v. United StatesCourt of Appeals for the Eighth Circuit · 1968
- England v. United StatesDistrict Court, E.D. Illinois · 1958
- Savings Feature of Relief Dep't v. CommissionerUnited States Board of Tax Appeals · 1935
3Cited by4 opinions
- Archibald Kreiger and Claire R. Kreiger v. United StatesCourt of Appeals for the Third Circuit · 1976
- Hollie v. CommissionerUnited States Tax Court · 1980
- Knights of Pythias Hall Company of Wilmington, Delaware v. United StatesCourt of Appeals for the Third Circuit · 1973
- Hollie v. CommissionerUnited States Tax Court · 1980