Legal Opinion
Scovill Manufacturing Company v. John J. Fitzpatrick, Collector of Internal Revenue for the District of Connecticut
Court of Appeals for the Second Circuit
Decided August 24, 1954No. 206, Docket 22981PublishedCited by 41 opinions
1Opinion of the Court
CLARK, Circuit Judge.
This case involves á claim for refund of excess profits taxes and interest paid by plaintiff, Scovill Manufacturing Company, for the taxable year 1944 when its asserted deduction of certain worthless debts under I.R.C. § 23(k) (1), 26 U.S. C., was disallowed. Plaintiff-taxpayer appeals from a judgment on the merits for the defendant-collector.
- In 1929 Scovill, in the course of its business, acquired the entire outstanding stock of A. Schrader’s Son, Inc., a New York manufacturing corporation. Schrader continued to operate as a subsidiary until in 1934 it transferred all…
2Cases cited15 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- United States v. Felt & Tarrant Manufacturing Co.Supreme Court of the United States · 1931
- Samara v. United StatesCourt of Appeals for the Second Circuit · 1942
- American Cigar Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1933
- Maske v. Washington, Marlboro & Annapolis Motor Lines, Inc.Supreme Court of the United States · 1951
10 more not listed; retrieve them via the Exa API.
3Cited by41 opinions
- Powell v. KopmanDistrict Court, S.D. New York · 1981
- duPont Glore Forgan Inc. v. American Telephone & Telegraph Co.District Court, S.D. New York · 1977
- Martin Weiner Corporation (Formerly Wohl Fabrics Co.) v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1955
- 303 West 42nd St. Enterprises, Inc. v. Internal Revenue ServiceCourt of Appeals for the Second Circuit · 1999
- Cimarron Trust Estate v. CommissionerUnited States Tax Court · 1972
36 more not listed; retrieve them via the Exa API.