Legal Opinion
American Brake Shoe & Foundry Co. v. Interborough Rapid Transit Co.
District Court, S.D. New York
Decided June 22, 1936PublishedCited by 2 opinions
1Opinion of the Court
MACK, Circuit Judge.
The United States filed a proof of claim herein for additional income taxes assessed against the Interborough for the fiscal year ending June 30, 1932, and asserts priority therefor. The receiver’s petition recommends that the claim be disallowed or at best allowed only as a general claim. The answer of the government thereto puts in issue each objection to the validity of the assessment raised by the receiver. At the request of both parties, I shall consider only a part of that assessment and only if that be upheld will it be necessary hereafter to consider the other…
2Cases cited6 opinions
- United States v. Kirby Lumber CoSupreme Court of the United States · 1931
- Helvering v. American Chicle Co.Supreme Court of the United States · 1934
- Commissioner of Int. Rev. v. Norfolk Southern R. Co.Court of Appeals for the Fourth Circuit · 1933
- Garland Coal & Mining Co. v. CommissionerUnited States Board of Tax Appeals · 1933
- Commissioner of Internal Revenue v. American Chicle Co.Court of Appeals for the Second Circuit · 1933
1 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Commissioner of Int. Rev. v. Pittsburgh & WV Ry. Co.Court of Appeals for the Third Circuit · 1949
- Tennessee Consolidated Coal Co. v. CommissionerCourt of Appeals for the Sixth Circuit · 1944