Legal Opinion
Northwestern Municipal Ass'n v. United States
Court of Appeals for the Eighth Circuit
Decided November 9, 1938No. 11192PublishedCited by 33 opinions
1Opinion of the Court
THOMAS, Circuit Judge.
This is an appeal from a judgment for the United States in an action at law brought to recover income taxes for the year 1934 and capital stock taxes for 1934 and 1935. Northwestern Municipal Association, Inc., v. United States, D.C., 22 F.Supp. 18.
The appellant, plaintiff below, was incorporated in July, 1933, under the Minnesota Business Corporation Act (Ch. 300 Laws of Minnesota 1933), with an authorized capital of 50 shares of the par value of $50 each, of which 25 shares purchased at par are held by 14 banks and investment firms resident at or near St. Paul and…
2Cases cited10 opinions
- Helvering v. Coleman-Gilbert AssociatesSupreme Court of the United States · 1935
- Roche's Beach, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1938
- Retailers Credit Ass'n v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1937
- Crooks v. Kansas City Hay Dealers' Ass'nCourt of Appeals for the Eighth Circuit · 1929
- Sun-Herald Corporation v. DugganCourt of Appeals for the Second Circuit · 1934
5 more not listed; retrieve them via the Exa API.
3Cited by33 opinions
- La Societe Francaise De Bienfaisance Mutuelle v. California EmploymentCommissionCalifornia Court of Appeal · 1943
- Lowry Hosp. Ass'n v. Comm'rUnited States Tax Court · 1976
- Associated Master Barbers & Beauticians, Inc. v. CommissionerUnited States Tax Court · 1977
- Harding Hospital, Inc. v. United StatesCourt of Appeals for the Sixth Circuit · 1974
- Evanston-North Shore Board of Realtors v. United StatesUnited States Court of Claims · 1963
28 more not listed; retrieve them via the Exa API.