Legal Opinion
Hoffman Motors Corp. v. United States
Court of Appeals for the Second Circuit
Decided January 17, 1973No. 60, Docket 72-1418PublishedCited by 16 opinions
1Opinion of the Court
OAKES, Circuit Judge:
Appellant taxpayer is the successor to a family of foreign car corporations, consisting of a parent, Hoffman Motor Car Co., Inc. (hereinafter “Hoffman Motor”) and several wholly owned subsidiaries — Hoffman-Porsche Corp. (hereinafter “Hoffman-Porsche”); Hoffman Motors Eastern Division, Inc. (hereinafter “Eastern”); and Hoffman of California, Inc., a/k/a Hoffman Western Division, Inc. (hereinafter “Western”). The appeal relates to automobile excise taxes: first on Porsches imported by Hoffman-Porsche and Mercedes imported by Eastern; second on Alfa Romeos sold by Western;…
2Cases cited20 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- Commissioner v. HansenSupreme Court of the United States · 1959
- Helvering v. F. & R. Lazarus & Co.Supreme Court of the United States · 1939
- Benjamin D. And Madeline Prentice Gilbert v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1957
15 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- In Re Tax Refund LitigationDistrict Court, E.D. New York · 1991
- Framatome Connectors USA, Inc. v. Comm'rUnited States Tax Court · 2002
- J. A. Tobin Constr. Co. v. CommissionerUnited States Tax Court · 1985
- James M. Tunnell, Jr., and Mildred S. Tunnell v. The United States of America, Robert W. Tunnell and Eolyne K. Tunnell v. The United StatesCourt of Appeals for the Third Circuit · 1975
- Pittsburgh Realty Inv. Trust v. CommissionerUnited States Tax Court · 1976
11 more not listed; retrieve them via the Exa API.