Legal Opinion

Becker Bros. v. United States

Court of Appeals for the Second Circuit

Decided June 1, 1925No. 151PublishedCited by 23 opinions

1Opinion of the CourtRogers, Circuit Judge

(after stating the facts as above). This action, as disclosed in the preliminary statement, was brought to recover additional taxes claimed to be due to the United States under the provisions of the corporation Excise Tax Act of August 5, 1909, and the Revenue Act of 1913, in amounts totaling $1,267.67. The defendant corporation took over the business of Jacob H. Becker as a manufacturer of pianos. Its capital stock was fixed at $25,-000, divided into 250 shares, of the par value of $100 each. Jacob H. Becker held 240 shares, his wife held 5 shares, and John McCormick held the remaining 5…

2Cases cited11 opinions

  1. Kennon v. GilmerSupreme Court of the United States · 1889
  2. Arkansas Valley Land & Cattle Co. v. MannSupreme Court of the United States · 1889
  3. Washington & Georgetown Railroad v. Harmon's AdministratorSupreme Court of the United States · 1893
  4. United States v. Philadelphia Knitting Mills Co.Court of Appeals for the Third Circuit · 1921
  5. The President, Directors and Company of the Bank of the Commonwealth of Kentucky, in Error v. John Ashley and John EllaSupreme Court of the United States · 1829

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3Cited by23 opinions

  1. Electra v. 59 Murray Enterprs., Inc.Court of Appeals for the Second Circuit · 2021
  2. Campbell v. American Foreign SS CorporationCourt of Appeals for the Second Circuit · 1941
  3. Ox Fibre Brush Co. v. BlairCourt of Appeals for the Fourth Circuit · 1929
  4. Taplin v. CommissionerCourt of Appeals for the Sixth Circuit · 1930
  5. Gulf States Creosoting Co. v. LovingCourt of Appeals for the Fourth Circuit · 1941

18 more not listed; retrieve them via the Exa API.

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