Legal Opinion
St. Regis Paper Co. v. Higgins
Court of Appeals for the Second Circuit
Decided November 8, 1946No. 41, Docket 20297PublishedCited by 8 opinions
1Opinion of the Court
CHASE, Circuit Judge.
This appellant is a New York corporation which in 1936 and 1937 reported as part of its gross income dividends it received in cash on the stock of its wholly owned subsidiary Bates Valve Bag Corporation. These dividends were included in the computation of its adjusted net income which was a factor in determining its undistributed profits for each of those years on which it paid to the defendant collector the surtaxes imposed by § 14 of the Revenue Act of 1936, 26 U.S.C.A. Int.Rev. Acts, page 823. The subsidiary was, in each year, bound by the terms of an indenture,…
2Cases cited10 opinions
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- Brown v. HelveringSupreme Court of the United States · 1934
- Commissioner v. WilcoxSupreme Court of the United States · 1946
- National City Bank of New York v. HelveringCourt of Appeals for the Second Circuit · 1938
- Board v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1931
5 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Frelbro Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1963
- United States v. Lesoine United States v. MarcusCourt of Appeals for the Ninth Circuit · 1953
- Commissioner of Internal Revenue v. Switlik (Four Cases)Court of Appeals for the Third Circuit · 1950
- Haberkorn v. United StatesCourt of Appeals for the Sixth Circuit · 1949
- Commissioner of Internal Revenue v. Arrowsmith Commissioner of Internal Revenue v. VivianCourt of Appeals for the Second Circuit · 1952
3 more not listed; retrieve them via the Exa API.