United States v. Whitridge
Supreme Court of the United States
CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE SECOND CIRCUIT. The facts, which involve the construction of the Federal Corporation Tax Act and the determination of whether the same imposed a tax upon the income derived from the management of corporate property by receivers appointed by the court, are stated in the opinion.
Read the full summary
CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE SECOND CIRCUIT. The facts, which involve the construction of the Federal Corporation Tax Act and the determination of whether the same imposed a tax upon the income derived from the management of corporate property by receivers appointed by the court, are stated in the opinion. An insolvent corporation, operated by a receiver duly appointed by a court of equity, is, while in the hands of such receiver, “doing business” within the meaning of § 38 of the Corporation Tax Act of August 5, 1909, 36 Stat. 11, 112. Such corporation being engaged in…
1Opinion of the CourtJustice Pitney
These cases were heard together in the District Court and in the Circuit Court of Appeals (sub nom. Pennsylvania Steel Company v. New York City Railway Company, 193 Fed. Rep. 286; 198 Fed. Rep. 774). They were argued together in this court, and may be disposed of in a single opinion.
In the years 1909 and 1910 certain lines of street railway in the City of New York, that may be conveniently designated as the Third Avenue system, were in the hands of the respondent Whitridge, as receiver, under orders made in the year 1908 by the Circuit Court of the United States for the Southern District of…
2Cases cited6 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Pollock v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1895
- Pollock v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1895
- McCoach v. Minehill & Schuylkill Haven RailroadSupreme Court of the United States · 1913
- Re Metropolitan Railway ReceivershipSupreme Court of the United States · 1908
1 more not listed; retrieve them via the Exa API.
3Cited by69 opinions
- Doyle v. Mitchell Brothers Co.Supreme Court of the United States · 1918
- Neild v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 1940
- Michigan v. Michigan Trust Co.Supreme Court of the United States · 1932
- Reinecke v. GardnerSupreme Court of the United States · 1928
- Greenwich Bank v. Hartford Fire Insurance Co. of HartfordNew York Court of Appeals · 1928
64 more not listed; retrieve them via the Exa API.