Legal Opinion
Gott v. Live Poultry Transit Co.
Court of Chancery of Delaware
Decided January 31, 1931PublishedCited by 6 opinions
1Opinion of the Court
The Chancellor.
The amounts claimed to be due are for income and excess profits taxes with interest for the years 1920, 1921, 1922 and 1923, aggregating in the neighborhood of one hundred and fifty thousand dollars.
The taxes in question were severally assessed in differing amounts by the Commissioner of Internal Revenue against five corporations which, after transferring all their assets and liabilities, either mediately or immediately, to the respondent corporation, were duly dissolved. These corporations were:
Live Poultry Transit Company of Illinois. It was organized in 1913, transferred its…
2Cited by6 opinions
- Drug, Inc. v. HuntSupreme Court of Delaware · 1933
- American Equitable Assur. Co. of New York v. HelveringCourt of Appeals for the Second Circuit · 1933
- United States v. S. F. Scott & Sons, Inc.Court of Appeals for the First Circuit · 1934
- Hamilton Web Co. v. PageDistrict Court, D. Rhode Island · 1934
- Fecarotta v. United StatesDistrict Court, D. Arizona · 1956
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