Legal Opinion
Van Norman Co. v. Welch
Court of Appeals for the First Circuit
Decided March 8, 1944No. 3949PublishedCited by 22 opinions
1Opinion of the Court
MAHONEY, Circuit Judge.
This is an action to recover an alleged overpayment of federal income tax for the year 1936. The case was tried before a judge on stipulated facts and documentary evidence. The taxpayer, a Massachusetts corporation, formerly Van Norman Machine Tool Company, here appeals from the judgment for the Collector.
The first of the two questions presented is whether the taxpayer is entitled to a larger dividends paid credit in the year 1936 than allowed on account of the retirement in that year, as a part of the redemp tion of all of its preferred stock, of the stock issued in…
2Cases cited27 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- Helvering v. GowranSupreme Court of the United States · 1937
- Dobson v. CommissionerSupreme Court of the United States · 1944
- Dixie Pine Products Co. v. CommissionerSupreme Court of the United States · 1944
- Fawcus MacHine Co. v. United StatesSupreme Court of the United States · 1931
22 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Anderson v. CommissionerUnited States Tax Court · 1976
- Broadwell Realty Corp. v. CobleSupreme Court of North Carolina · 1977
- Shellabarger Grain Products Co. v. Com'r of Int. Rev.Court of Appeals for the Seventh Circuit · 1944
- The St. Louis Company, a Delaware Corporation (In Dissolution) v. The United States of AmericaCourt of Appeals for the Third Circuit · 1956
- Putnam v. United StatesCourt of Appeals for the First Circuit · 1945
17 more not listed; retrieve them via the Exa API.