Legal Opinion
Brandon Corp. v. Jones
District Court, E.D. South Carolina
Decided March 30, 1929No. 2077PublishedCited by 3 opinions
1Opinion of the Court
ERNEST F. COCHRAN, District Judge.
Woodruff Cotton Mills (hereinafter called “the taxpayer”) paid under protest to the collector income taxes which had been assessed against it amounting to $52,686.73. The taxpayer and certain other mills were consolidated into Brandon Corporation, the plaintiff, and all choses in action and property of every kind of the taxpayer became vested in the plaintiff. The plaintiff brought suit to recover the taxes in question, and amended its complaint so as to present all the facts fully, and the defendant has interposed a demurrer. It is conceded that if the…
2Cases cited4 opinions
- Gould v. GouldSupreme Court of the United States · 1917
- Bowers v. New York & Albany Lighterage Co.Supreme Court of the United States · 1927
- Bowers, Collector of Internal Revenue v. New York & Albany Lighterage Co. Same v. Seaman. Same v. FullerSupreme Court of the United States · 1927
- Florsheim Bros. Dry Goods Co. v. United StatesCourt of Appeals for the Fifth Circuit · 1928
3Cited by3 opinions
- Parish-Watson Co. v. AndersonDistrict Court, S.D. New York · 1929
- White v. Hood Rubber Co.Court of Appeals for the First Circuit · 1929
- Estate of Lohman v. CommissionerUnited States Tax Court · 1972