Legal Opinion
Haugh & Keenan Storage & Transfer Co. v. Heiner
District Court, W.D. Pennsylvania
Decided April 14, 1927No. 3556PublishedCited by 7 opinions
1Opinion of the Court
THOMSON, District Judge.
This is an action by Haugh & Keenan Storage & Transfer Company against D. B. Heiner, collector of internal revenue for the Twenty-Third district of Pennsylvania, to recover the sum of $654.58, additional income and profits tax for the year 1917, and the sum of $3,267.73, additional income and profits tax for the year 1918, or a total of $3,922.31, with interest and costs.
The facts of this case, most of which are not in dispute, I find to be as follows:(1) The plaintiff, a Pennsylvania corporation, having its principal office and place of business at Center and Euclid…
2Cases cited7 opinions
- Doyle v. Mitchell Brothers Co.Supreme Court of the United States · 1918
- Matter of Estate of SwiftNew York Court of Appeals · 1893
- In Re the Appraisal Under the Collateral Inheritance Tax Act of Property of CurtisNew York Court of Appeals · 1894
- Baldwin Locomotive Works v. McCoachCourt of Appeals for the Third Circuit · 1915
- Southern Pac. R. v. MuenterCourt of Appeals for the Ninth Circuit · 1919
2 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Corn Exchange Bank v. United StatesCourt of Appeals for the Second Circuit · 1930
- Garden Homes Co. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1933
- Welp v. United StatesDistrict Court, N.D. Iowa · 1952
- Geuder, Paeschke & Frey Co. v. Com'r of Internal RevenueCourt of Appeals for the Seventh Circuit · 1930
- Anketell Lumber & Coal Co. v. United StatesUnited States Court of Claims · 1932
2 more not listed; retrieve them via the Exa API.