Legal Opinion
Industrial Bankers Securities Corporation v. Higgins
Court of Appeals for the Second Circuit
Decided May 8, 1939No. 244PublishedCited by 12 opinions
1Opinion of the Court
AUGUSTUS N. HAND, Circuit Judge.
This is an appeal by the defendant, Collector of Internal Revenue, from ■ two judgments recovered by the plaintiff against him for $138,490.17 and $51,421.-98 respectively, together with interest and costs. The judgments were based on claims of the- plaintiff, Industrial Bankers Securities Corporation, for income taxes alleged to have been overassessed against it for the years ending September 30, 1932, and September 30, 1933. We think that the judgments were right and should be affirmed.
The plaintiff, a Delaware corporation, was organized on November 7, 1926,…
2Cases cited14 opinions
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- United States v. WellsSupreme Court of the United States · 1931
- Ex Parte PetersonSupreme Court of the United States · 1920
- Meeker & Co. v. Lehigh Valley RRSupreme Court of the United States · 1915
- United Business Corporation v. Commissioner of Int. Rev.Court of Appeals for the Second Circuit · 1933
9 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Alexsam, Inc. v. Aetna, Inc.Court of Appeals for the Federal Circuit · 2024
- Monticello Tobacco Co., Inc. v. American Tobacco Co.Court of Appeals for the Second Circuit · 1952
- Golconda Mining Corp. v. CommissionerUnited States Tax Court · 1972
- Battelstein Investment Co. v. United StatesDistrict Court, S.D. Texas · 1969
- Chicago Stock Yards Co. v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1942
7 more not listed; retrieve them via the Exa API.