Legal Opinion
Trustees System Co. v. United States
District Court, W.D. Kentucky
Decided September 23, 1939No. In Bankruptcy Nos. 2094, 10866PublishedCited by 3 opinions
1Opinion of the Court
HAMILTON, District Judge.
In the above-styled actions, the debtor-plaintiff seeks to recover income taxes alleged to have been overpaid for the calendar years 1930 and 1931 and resists the payment of an additional assessment for the calendar year 1932.
The Trustees System Company of Louisville, debtor in action No. 10866 and plaintiff in No. 2094, with its principal place of business at Louisville, Kentucky, was a wholly-owned subsidiary of. the ’Trustees System Service ■ Corporation, a Virginia corporation, with its principal place of business in. Chicago, Illinois, which was a wholly-owned…
2Cases cited37 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- Burnet v. Sanford & Brooks Co.Supreme Court of the United States · 1931
- Brown v. HelveringSupreme Court of the United States · 1934
- Doyle v. Mitchell Brothers Co.Supreme Court of the United States · 1918
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3Cited by3 opinions
- Estate of Berthiaume v. PRATT, MDSupreme Judicial Court of Maine · 1976
- Woolard v. District of ColumbiaDistrict of Columbia Court of Appeals · 1948
- Auricchio v. United StatesDistrict Court, E.D. New York · 1943