Legal Opinion

Los Angeles Shipbuilding & Drydock Corp. v. United States

District Court, S.D. California

Decided October 6, 1958No. Nos. 16501, 17206PublishedCited by 4 opinions

1Opinion of the Court

WESTOVER, District Judge.

Plaintiff, Los Angeles Shipbuilding & Drydock Corporation, is the end result of a reorganization under Section 77, sub. b of the Bankruptcy Act, 11 U.S. C.A. § 205, sub. b. Plaintiff’s predecessor, Los Angeles Lumber Products Company, Limited, a California corporation, hereinafter referred to as Lumber, was incorporated on or about June 6, 1922 and then and thereafter, until its dissolution after 1941, had its principal place of business in San Pedro, Los Angeles County, California.

Prior to March 8, 1924, the following six named corporations had been acquired by and…

2Cases cited12 opinions

  1. Case v. Los Angeles Lumber Products Co.Supreme Court of the United States · 1939
  2. Helvering v. Alabama Asphaltic Limestone Co.Supreme Court of the United States · 1942
  3. Maloney v. SpencerCourt of Appeals for the Ninth Circuit · 1949
  4. Wilshire & West. Sandwiches v. Commissioner of Int. R.Court of Appeals for the Ninth Circuit · 1949
  5. Reed v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1942

7 more not listed; retrieve them via the Exa API.

3Cited by4 opinions

  1. Santa Anita Consol., Inc. v. CommissionerUnited States Tax Court · 1968
  2. Los Angeles Shipbuilding & Drydock Corporation v. United States of America, United States of America v. Los Angeles Shipbuilding & Drydock CorporationCourt of Appeals for the Ninth Circuit · 1961
  3. American Credit Corp. v. CommissionerUnited States Tax Court · 1973
  4. Santa Anita Consol., Inc. v. CommissionerUnited States Tax Court · 1968

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