Gulf Oil Corp. v. Lewellyn
Supreme Court of the United States
CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE THIRD CIRCUIT. The case is stated in the opinion.
1Opinion of the CourtJustice Holmes
This is a suit to recover a tax levied upon certain dividends as income, under the Act of October 3, 1913, c. 16, § II, 38 Stat. 114, 166. The District Court gave judgment for the plaintiff, 242 Fed. Rep. 709, but this judgment was reversed by the Circuit Court of Appeals. 245 Fed. Rep. 1. 158 C. C. A..1.
The facts may be abridged from the findings below as follows. The petitioner was a holding company owning all the stock in the other corporations concerned except the qualifying shares held by directors. These companies with others constituted a single enterprise, carried on by the…
2Cases cited3 opinions
- Southern Pacific Co. v. LoweSupreme Court of the United States · 1918
- Lynch v. HornbySupreme Court of the United States · 1918
- Lynch v. TurrishSupreme Court of the United States · 1918
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- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- Cannon Manufacturing Co. v. Cudahy Packing Co.Supreme Court of the United States · 1925
- United States v. PhellisSupreme Court of the United States · 1921
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