Legal Opinion
Lamar Hotel Corp. v. Fly
Court of Appeals for the Fifth Circuit
Decided March 10, 1943No. 10429PublishedCited by 3 opinions
1Opinion of the Court
HUTCHESON, Circuit Judge.
The suit was to recover as overpaid $135.00 capital stock tax assessed against and paid by appellant for the taxable year ending June 30, 1939. The claim in general was that within exception 43(b) (1) of Treasury Regulation. 64,1 plaintiff was not doing business within the meaning of Sec. 1200(a) 26 U.S.C.A. Int.Rev.Code.2 In particular it was: that plaintiff was incorporated for the purpose of succeeding, and it did succeed, in reorganization proceedings, to all of the assets of the Meyer-Florida Hotel Company, including the Lamar Hotel; that as such successor it…
2Cases cited7 opinions
- Edwards v. Chile Copper Co.Supreme Court of the United States · 1926
- Magruder v. Washington, Baltimore & Annapolis Realty Corp.Supreme Court of the United States · 1942
- Fort Worth & Denver City Railway v. StateSupreme Court of the United States · 1927
- Harmar Coal Co. v. HeinerCourt of Appeals for the Third Circuit · 1929
- United States v. Peabody Co.Court of Appeals for the Sixth Circuit · 1939
2 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Newark Bldg. Assoc. v. Dir., Div. of TaxationNew Jersey Superior Court Appellate Division · 1974
- Goodyear Inv. Corp. v. CampbellCourt of Appeals for the Sixth Circuit · 1943
- Harrisburg Hotel Co. v. United StatesCourt of Appeals for the Third Circuit · 1944