Legal Opinion
National Investors Corporation v. Hoey
Court of Appeals for the Second Circuit
Decided July 13, 1944No. 384PublishedCited by 103 opinions
1Opinion of the Court
L. HAND, Circuit Judge.
The defendant appeals from a judgment against her for corporate income and excess profit taxes alleged to have been wrongfully collected by her testator from the plaintiff, for the year 1935. The case was tried to a judge on stipulated facts; the substance of which was as follows. The plaintiff, a New York corporation whose principal business was that of “an investment trust,” in 1931 caused a corporation known as the National Investors Fund, Inc., to be organized under the laws of Delaware. This company issued no shares until December 17, 1934, had no assets or…
2Cases cited6 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Higgins v. SmithSupreme Court of the United States · 1940
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- Burnet v. Commonwealth Improvement Co.Supreme Court of the United States · 1932
- United States v. Morris & Essex R. Co.Court of Appeals for the Second Circuit · 1943
1 more not listed; retrieve them via the Exa API.
3Cited by103 opinions
- National Carbide Corp. v. CommissionerSupreme Court of the United States · 1949
- Kraft Foods Company v. Commissioner of Internal Revenue, (Two Cases)Court of Appeals for the Second Circuit · 1956
- Strong v. CommissionerUnited States Tax Court · 1976
- Aldon Homes, Inc. v. CommissionerUnited States Tax Court · 1959
- Howard A. Jackson and Elizabeth D. Jackson v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1956
98 more not listed; retrieve them via the Exa API.