Legal Opinion
Spear & Co. v. Heiner
District Court, W.D. Pennsylvania
Decided June 5, 1929No. 5609PublishedCited by 5 opinions
1Opinion of the Court
Findings of Fact.
McVICAR, District Judge.
1. The said' plaintiff is, and at all times herein mentioned was, a corporation organized and existing under the laws of the state of New Jersey and maintaining its principal office in the eity of Pittsburgh, in the commonwealth of Pennsylvania.
2. The defendant at all times pertinent to this ease was, and is, collector of internal revenue for the Twenty-Third-district of Pennsylvania, and resident within the Western district of Pennsylvania.
3. For the year 1917 the plaintiff kept its books of account and filed its, federal income and excess profits tax…
2Cases cited7 opinions
- Wood v. CarpenterSupreme Court of the United States · 1879
- Gould v. GouldSupreme Court of the United States · 1917
- Bowers v. New York & Albany Lighterage Co.Supreme Court of the United States · 1927
- Russell v. United StatesSupreme Court of the United States · 1929
- Bowers, Collector of Internal Revenue v. New York & Albany Lighterage Co. Same v. Seaman. Same v. FullerSupreme Court of the United States · 1927
2 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Pictorial Printing Co. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1930
- Panther Rubber Mfg. Co. v. Commissioner of Int. Rev.Court of Appeals for the First Circuit · 1930
- Commissioner v. Northern Coal Co.Court of Appeals for the First Circuit · 1933
- Moses v. United StatesDistrict Court, E.D. New York · 1930
- J. P. Stevens Engraving Co. v. United StatesDistrict Court, N.D. Georgia · 1930