Legal Opinion
In re Acme Traffic Signal Co.
District Court, S.D. California
Decided February 25, 1941No. 35751—MPublishedCited by 2 opinions
1Opinion of the Court
McCORMICK, District Judge.
The Collector of Internal Revenue presents a claim in this bankruptcy proceeding for the aggregate sum of $202, alleged to be due from the bankrupt as capital stock tax for the year ending June 30, 1940.
Acme Traffic Signal Company was adjudicated bankrupt on May 13, 1940. Upon the trustee’s refusal to sign a return prepared by the Collector for the capital stock tax for 1940, the Collector, under authority of Section 3612 of the Internal Revenue Code, 26 U.S.C.A. Int.Rev.Code, § 3612, made the return. In it the Collector started with the adjusted declared value of…
2Cases cited6 opinions
- New Jersey v. AndersonSupreme Court of the United States · 1906
- Dickinson v. RileyCourt of Appeals for the Eighth Circuit · 1936
- Chicago Telephone Supply Co. v. United StatesUnited States Court of Claims · 1938
- In Re Florence Commercial Co.Court of Appeals for the Ninth Circuit · 1927
- Arkansas Corp. Commission v. ThompsonCourt of Appeals for the Eighth Circuit · 1940
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3Cited by2 opinions
- In Re Monongahela Rye Liquors, Inc.Court of Appeals for the Third Circuit · 1944
- In Re Monongahela Rye Liquors, Inc.Court of Appeals for the Third Circuit · 1944