Legal Opinion
Reade Manufacturing Co. v. United States
District Court, D. New Jersey
Decided April 6, 1961No. Civ. No. 286-60Published
1Opinion of the Court
MEANEY, District Judge.
This is a suit for the recovery of income taxes for the years 1954 and 1955, with interest, aggregating approximately $18,500. The facts have been agreed upon and are contained in the stipulation submitted to the court, a photostatic copy of which is annexed hereto.
In the course of this opinion the plaintiff will be referred to as the corporation, and the Reade brothers’ partnership, Reade Manufacturing Company, will be referred to as the partnership.
In the final analysis the case is resolvable into two questions of law:
1. Did the plaintiff corporation assume liability…
2Cases cited8 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Catholic News Publishing Co. v. CommissionerUnited States Tax Court · 1948
- Dunn & McCarthy, Inc. v. CommissionerCourt of Appeals for the Second Circuit · 1943
- Canton Cotton Mills v. United StatesUnited States Court of Claims · 1951
- Commissioner of Internal Revenue v. Charles v. Doyle and Clara DoyleCourt of Appeals for the Seventh Circuit · 1956
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