Legal Opinion
Goldstein Bros. Amusement Co. v. White
District Court, D. Massachusetts
Decided July 15, 1929No. 3143PublishedCited by 4 opinions
1Opinion of the Court
MORTON, District Judge.
This is an action at law to recover income and profits taxes alleged to have been illegally assessed and collected. It is submitted on the pleadings and a statement of agreed facts. The question is whether the plaintiff was affiliated during the tax years 1919 and 1920 with the Natsam Features Company and the Victory Theatre Company, so that the three corporations were entitled to make a consolidated return.
Nathan E. Goldstein and Samuel Gold-stein, two brothers, owned 994 shares out of 1,000 in the plaintiff company. In the Natsam Company they owned 60 shares out of…
2Cases cited3 opinions
- Commissioner of Internal Revenue v. Adolph Hirsch & Co.Court of Appeals for the Second Circuit · 1929
- Ice Service Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1929
- Great Lakes Hotel Co. v. CommissionerCourt of Appeals for the Seventh Circuit · 1928
3Cited by4 opinions
- United States v. CLEVELAND, P. & ER CO.Court of Appeals for the Sixth Circuit · 1930
- American Auto Trimming Co. v. LucasCourt of Appeals for the D.C. Circuit · 1930
- Kile & Morgan Co. v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1930
- Howes Bros. Hide Co. v. CommissionerCourt of Appeals for the First Circuit · 1931