Legal Opinion
L. J. Christopher Co. of Delaware v. Commissioner
District Court, District of Columbia
Decided December 14, 1931No. 5236PublishedCited by 8 opinions
1Opinion of the Court
YAN ORSDEL, Associate Justice.
This ease is before the eourt on petition for review of the decision of the United States Board of Tax Appeals. 13 B. T. A. 729.
In 1887, one L. J. Christopher entered the wholesale and retail ice cream, candy, and confectionery business at Los Angeles, Ca,l., with a capital of about $50,000. The ■business was successful and steadily increased in value. In 1912 he registered his name as a trade-mark. Prior to 1914 he had acquired certain real estate and had built thereon an extensive plant. The sales grew in volume, and by 1914 he was selling ice cream in many of…
2Cases cited6 opinions
- Burnet v. Chicago Railway Equipment Co.Supreme Court of the United States · 1931
- Greylock Mills v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1929
- Trustees for Ohio & Big Sandy Coal Co. v. Com'r of Int. Rev.Court of Appeals for the Fourth Circuit · 1930
- United Thacker Coal Co. v. Commissioner of Int. Rev.Court of Appeals for the First Circuit · 1931
- Hammond v. Carthage Sulphite Pulp & Paper Co.District Court, N.D. New York · 1928
1 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- United States v. KruegerCourt of Appeals for the Third Circuit · 1941
- Philip Carey Mfg. Co. v. DeanCourt of Appeals for the Sixth Circuit · 1932
- Continental Oil Co. v. United StatesUnited States Court of Claims · 1936
- Chatham Phenix Nat. Bank & Trust Co. v. HelveringCourt of Appeals for the D.C. Circuit · 1936
- Fleitmann v. BurnetCourt of Appeals for the D.C. Circuit · 1933
3 more not listed; retrieve them via the Exa API.