Legal Opinion
Dorrance v. Phillips
Court of Appeals for the Third Circuit
Decided August 31, 1936No. 5804PublishedCited by 4 opinions
1Opinion of the Court
DAVIS, Circuit Judge.
This is an appeal from a judgment of the District Court denying recovery to the receivers of the Temple Coal Company, hereinafter called the Temple Company, of taxes which they allege were erroneously paid for the years 1921 and 1923.
For the years in question and for many years prior thereto, the Temple Company had filed a consolidated tax return for itself, and for the Lackawanna Coal Company and the Mt. Lookout Coal Company. The Lackawanna Company was rej ected as a member of the^ affiliated group and was separately assessed for the years 1918, 1919, and 1920. As a…
2Cases cited15 opinions
- George Moore Ice Cream Co. v. RoseSupreme Court of the United States · 1933
- Woolford Realty Co. v. RoseSupreme Court of the United States · 1932
- Bonwit Teller & Co. v. United StatesSupreme Court of the United States · 1931
- Gaar, Scott & Co. v. ShannonSupreme Court of the United States · 1912
- United States v. S. F. Scott & Sons, Inc.Court of Appeals for the First Circuit · 1934
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3Cited by4 opinions
- Continental Oil Co. v. HelveringCourt of Appeals for the D.C. Circuit · 1938
- American Newspapers, Inc. v. United StatesDistrict Court, S.D. New York · 1937
- Pine Mountain Lumber Co. v. United StatesUnited States Court of Claims · 1957
- Hart Glass Mfg. Co. v. United StatesCourt of Appeals for the Seventh Circuit · 1941