Legal Opinion
Bates Valve Bag Corp. v. Higgins
Court of Appeals for the Second Circuit
Decided November 8, 1946No. 41PublishedCited by 5 opinions
1Opinion of the Court
CHASE, Circuit Judge.
This appeal was consolidated for argument with the appeal in St. Regis Paper Company v. Higgins, 157 F.2d 884, in which the opinion is handed down herewith. Though the issues are different many of the facts pertain to each appeal and the cases were tried together below.
The plaintiff, a New Jersey corporation, brought this suit in the District Court for the Southern District of New York to recover surtaxes it paid on its undistributed' net income for the years 1936 and 1937. All the conditions precedent to bringing *887the suit had been fulfilled. It recovered a judgment,…
2Cases cited8 opinions
- Hormel v. HelveringSupreme Court of the United States · 1941
- Helvering v. Northwest Steel Rolling Mills, Inc.Supreme Court of the United States · 1940
- Commissioner of Internal Revenue v. HopkinsonCourt of Appeals for the Second Circuit · 1942
- Helvering v. Ohio Leather Co.Supreme Court of the United States · 1942
- Helvering v. SprouseSupreme Court of the United States · 1943
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3Cited by5 opinions
- United States v. MerrillCourt of Appeals for the Ninth Circuit · 1954
- Railway Express Agency v. Commissioner of Int. Rev.Court of Appeals for the Second Circuit · 1948
- New Jersey Title Guarantee & Trust Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1950
- United States v. MerrillCourt of Appeals for the Ninth Circuit · 1954
- Railway Express Agency v. Commissioner of Int. Rev.Court of Appeals for the Second Circuit · 1948