Legal Opinion
Western Union Tel. Co. v. Commissioner of Int. Rev.
Court of Appeals for the Second Circuit
Decided December 18, 1933No. 44PublishedCited by 13 opinions
1Opinion of the Court
SWAN, Circuit Judge.
Purporting to act pursuant to section 28Q of the Revenue Act of 1926 (26 USCA § 1069 and note), the Commissioner of Internal Revenue assessed against the Western Union Telegraph Company (hereinafter referred to as Western Union) as transferee of Gold & Stock Telegraph Company (hereinafter referred to as G. & S. Co.) and of Pacific & Atlantic Telegraph Company (hereinafter referred to as P. & A. Co.) liability in respeet to income taxes of the respective transferors for the year 1926. Deficiency notices were mailed to Western Union, and it appealed to the United States…
2Cases cited16 opinions
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- Burnet v. WellsSupreme Court of the United States · 1933
- Pennsylvania Steel Co. v. New York City Ry. Co.Court of Appeals for the Second Circuit · 1912
- United States v. Boston & Maine RailroadSupreme Court of the United States · 1929
11 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- COMMISSIONER OF INT. REVENUE v. Oswego Falls Corp.Court of Appeals for the Second Circuit · 1934
- Commissioner of Internal Rev. v. Western Union Tel. Co.Court of Appeals for the Second Circuit · 1944
- Gold & Stock Telegraph Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1936
- Johnson v. Western Union Telegraph Co.New York Court of Appeals · 1944
- Harwood v. EatonCourt of Appeals for the Second Circuit · 1933
8 more not listed; retrieve them via the Exa API.