Legal Opinion
Nemours Corp. v. United States
Court of Appeals for the Third Circuit
Decided April 19, 1951No. 10343_1PublishedCited by 24 opinions
1Opinion of the Court
GOODRICH, Circuit Judge.
This case involves the application of the 1942 tax statute upon an application for refund brought by the taxpayer to get back undistributed profits surtaxes paid by it for the taxable year 1936. The taxpayer’s claim for refund was refused by the Commissioner and it successfully sued for the amount claimed in the District Court of Delaware. 1 The Government appeals. The factual questions are all settled by a stipulation between the parties.
The taxpayer has been, since its incorporation in 1924, a personal holding company. During the years 1925-1928, inclusive, it made…
2Cases cited14 opinions
- Rock Island, Arkansas & Louisiana Railroad v. United StatesSupreme Court of the United States · 1920
- Rothensies v. Electric Storage Battery Co.Supreme Court of the United States · 1946
- Angelus Milling Co. v. CommissionerSupreme Court of the United States · 1945
- United States v. LewisSupreme Court of the United States · 1951
- Nichols v. United StatesSupreme Court of the United States · 1869
9 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Scovill Manufacturing Company v. John J. Fitzpatrick, Collector of Internal Revenue for the District of ConnecticutCourt of Appeals for the Second Circuit · 1954
- Sibyl Herrington v. United StatesCourt of Appeals for the Tenth Circuit · 1969
- Barry-Wehmiller Machinery Co. v. CommissionerUnited States Tax Court · 1953
- Bear Valley Mutual Water Company v. R. A. Riddell, District Director of Internal RevenueCourt of Appeals for the Ninth Circuit · 1974
- Hempt Bros., Inc. v. United StatesDistrict Court, M.D. Pennsylvania · 1973
19 more not listed; retrieve them via the Exa API.