Legal Opinion

Kinkel v. McGowan

District Court, W.D. New York

Decided September 22, 1949No. Civ. A. 1347PublishedCited by 4 opinions

1Opinion of the Court

KNIGHT, Chief Judge.

March Gold, Ltd., -was a Canadian corporation. March Gold, Inc., was a Delaware corporation, which held all of the stock of March Gold, Ltd., save twenty qualifying shares held by its directors and Goniagas Mines, Ltd., a Canadian corporation. For convenience March Gold, Ltd., will hereinafter be referred to as “Limited” and March Gold, Inc., will hereinafter be referred to as “Gold, Inc.” “Ltd.” operated a gold mine in the Dominion of Canada.

Plaintiff, Edward G‘. Kinkel, was employed as an attorney for “Gold, Inc.” and “Ltd.” in the years 1930, 1931 and 1932, and during…

2Cases cited13 opinions

  1. United States v. Felt & Tarrant Manufacturing Co.Supreme Court of the United States · 1931
  2. Helvering v. Alabama Asphaltic Limestone Co.Supreme Court of the United States · 1942
  3. Real Estate - Land Title & Trust Co. v. United StatesSupreme Court of the United States · 1940
  4. Palm Springs Holding Corp. v. CommissionerSupreme Court of the United States · 1942
  5. Bondholders Committee v. CommissionerSupreme Court of the United States · 1942

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3Cited by4 opinions

  1. H. H. Robertson Co. v. CommissionerUnited States Tax Court · 1972
  2. Feine v. McGowanDistrict Court, W.D. New York · 1949
  3. Gavin Grimm v. Gloucester County School BoardCourt of Appeals for the Fourth Circuit · 2020
  4. H. H. Robertson Co. v. CommissionerUnited States Tax Court · 1972

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