Legal Opinion
Samuel Heath Co. v. United States
United States Court of Claims
Decided March 13, 1933No. K-299PublishedCited by 4 opinions
1Opinion of the Court
WHALEY, Judge.
This suit is brought for the purpose of recovering the total sum of $5,309.13 paid as income taxes for the years 1920, 1922, 1923, and 1924.
Samuel Heath, who conducted a coal and building supplies business, incorporated the plaintiff company under a New Jersey charter with a capital of $100,000 and transferred to tho company all the assets of his business in exchange for 540 shares of its capital stock. Two additional shares were issued to his sons, Howard Heath and S. Roy Heath, respectively. On the same day the company was organized, the assets delivered, and the stock issued,…
2Cases cited4 opinions
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- George Van Camp & Sons Co. v. American Can Co.Supreme Court of the United States · 1929
- William S. Gray & Co. v. United StatesUnited States Court of Claims · 1925
- Hecht v. United StatesUnited States Court of Claims · 1932
3Cited by4 opinions
- National Contracting Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1939
- Northlich, Stolley, Inc. v. The United StatesUnited States Court of Claims · 1966
- Nutrena Mills, Inc. v. Kansas State Tax CommissionSupreme Court of Kansas · 1939
- Wyandotte County Gas Co. v. State Commission of Revenue & TaxationSupreme Court of Kansas · 1942