Legal Opinion
Loft, Inc. v. Guth
Court of Chancery of Delaware
Decided June 7, 1940PublishedCited by 3 opinions
1Opinion of the Court
The Chancellor :
This case is now before this court on the motion of Loft, Incorporated, the complainant, to dismiss the petition of the United States to intervene, and to become a party thereto, in order to assert an alleged right to collect certain income taxes.
At the very inception of this suit, in December of 1935, certain shares of corporate stock, standing in the name of Charles G. Guth, one of the defendants, and including a large block of stock of the Pepsi-Cola Company, a corporation of *91this State, were seized by one George R. McDougall, by the order of this court. The reason for such…
2Cases cited8 opinions
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- Hart v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1932
- Cantor v. SachsCourt of Chancery of Delaware · 1932
- Commissioner of Internal Revenue v. OwensCourt of Appeals for the Tenth Circuit · 1935
- DeBrabant v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1937
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3Cited by3 opinions
- United States v. Loft, Inc.Supreme Court of Delaware · 1941
- McRitchie v. CommissionerUnited States Tax Court · 1956
- McRitchie v. CommissionerUnited States Tax Court · 1956