Legal Opinion
United States v. Yerger
District Court, E.D. Pennsylvania
Decided March 23, 1944No. 2704PublishedCited by 7 opinions
1Opinion of the Court
WELSH, District Judge.
This action is brought by the United States to recover taxes alleged to have been erroneously refunded. The facts upon which the suit is based are set forth in a stipulation of the parties and they are adopted as the findings of the court. Only those essential to indicate the issue need be repeated.
On April 3, 1913, the members of a partnership, which had developed an improved method of preparing type metal, formed a corporation and transferred to it all of the assets of the partnership. In consideration for the transfer the members of the partnership received shares of…
2Cases cited5 opinions
- Burnet v. LoganSupreme Court of the United States · 1931
- Commissioner of Internal Revenue v. HopkinsonCourt of Appeals for the Second Circuit · 1942
- Imperial Type Metal Co. v. Commissioner of Int. Rev.Court of Appeals for the Third Circuit · 1939
- Rocky Mountain Dev. Co. v. CommissionerUnited States Board of Tax Appeals · 1938
- Brush-Moore Newspapers, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1938
3Cited by7 opinions
- Commissioner of Internal Revenue v. CarterCourt of Appeals for the Second Circuit · 1948
- Erickson v. CommissionerUnited States Tax Court · 1971
- Dorsey v. CommissionerUnited States Tax Court · 1968
- Dorsey v. CommissionerUnited States Tax Court · 1968
- Dorsey v. CommissionerUnited States Tax Court · 1968
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