Legal Opinion
Hornell Ice & Cold Storage Co. v. United States
District Court, W.D. New York
Decided March 25, 1940No. 327PublishedCited by 8 opinions
1Opinion of the Court
KNIGHT, District Judge.
Plaintiff sues to recover capital stock taxes aggregating $3,509 paid by it for the taxable years 1933, 1934, and 1935. Defendant moves to dismiss the complaint upon five separate grounds. The only one now urged is that the complaint fails to state a valid cause of action. The taxes aforesaid were paid for the taxable year ending June 30, 1933, pursuant to Sections 215 and 216 of the National Industrial Recovery Act, 48 Stat. 207, 208, and taxes paid for the succeeding years were paid pursuant to the provisions of Sections 701 and 702 of the Revenue Act of 1934, 26…
2Cases cited24 opinions
- Connally v. General Construction Co.Supreme Court of the United States · 1926
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Carter v. Carter Coal Co.Supreme Court of the United States · 1936
- Nichols v. CoolidgeSupreme Court of the United States · 1927
- Blodgett v. HoldenSupreme Court of the United States · 1927
19 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Isthmian S. S. Co. v. United StatesDistrict Court, D. Delaware · 1940
- Prime Securities Corp. v. United StatesCourt of Appeals for the Sixth Circuit · 1941
- Stanolind Oil & Gas Co. v. JonesDistrict Court, W.D. Oklahoma · 1940
- American Viscose Corp. v. RothensiesCourt of Appeals for the Third Circuit · 1941
- United States Steel Products Co. v. United StatesDistrict Court, D. New Jersey · 1941
3 more not listed; retrieve them via the Exa API.