Legal Opinion
Riegel Textile Corp. v. United States
United States Court of Claims
Decided January 20, 1960No. 224-56PublishedCited by 2 opinions
1Opinion of the CourtMaddeN, Judge
The plaintiff, in June 1946, acquired all the rights and assumed all the liabilities of Ware Shoals Manufacturing Company and stands in the position, so far as the instant case is concerned, that Ware Shoals would have been in if the transfer had not occurred. In this opinion the word “plaintiff” will apply to both corporations. The figures used in this opinion are not the true figures involved in the case. They have been simplified and rounded in an attempt to make the computations more understandable. The exact figures involved are given in our findings of fact.
The plaintiff performed war…
2Cases cited9 opinions
- Billings v. United StatesSupreme Court of the United States · 1914
- Royal Indemnity Co. v. United StatesSupreme Court of the United States · 1941
- United States v. United States Fidelity & Guaranty Co.Supreme Court of the United States · 1915
- Kurtzon v. CommissionerUnited States Tax Court · 1952
- Stow Mfg. Co., Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1951
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3Cited by2 opinions
- Estate of Goodall v. CommissionerCourt of Appeals for the Eighth Circuit · 1968
- Estate of Robert A. Goodall, Deceased, C. M. Goodall v. Commissioner of Internal Revenue, Estate of Robert A. Goodall, Deceased, Clarice M. Goodall v. Commissioner of Internal Revenue, (Two Cases). Estate of Robert A. Goodall, Deceased, Clarice M. Goodall, and Clarice M. Goodall v. Commissioner of Internal Revenue, C. M. Goodall v. Commissioner of Internal Revenue, Good-All Electric Mfg. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1968