Legal Opinion
Lewellyn v. Harbison
Court of Appeals for the Third Circuit
Decided March 9, 1929No. 3865-3879PublishedCited by 12 opinions
1Opinion of the Court
DAVIS, Circuit Judge.
This is an appeal from a judgment of the District Court ordering to the appellee a refund of income taxes arising out of an extra dividend declared by the Harbison-Walker Refractories Company August 3, 1917, and paid August 25, 1917. There are 15 cases in all, but by agreement all of them are controlled by the judgment in the ease of Ralph W. Harbison v. C. G. Lewellyn.
On August 3,1917, the Harbison-Walker Company declared an extra dividend of 6 per cent, on its common stock, payable on August 25, 1917, out of the surplus of the company accumulated prior to March 1,1913.…
2Cases cited7 opinions
- Gould v. GouldSupreme Court of the United States · 1917
- Bank of Commerce v. Tennessee Ex Rel. MemphisSupreme Court of the United States · 1896
- Edwards v. DouglasSupreme Court of the United States · 1925
- Mason v. RoutzahnSupreme Court of the United States · 1927
- Routzahn v. MasonCourt of Appeals for the Sixth Circuit · 1926
2 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Mashantucket Pequot Tribe v. State of Connecticut and William A. O'neill, Governor of the State of ConnecticutCourt of Appeals for the Second Circuit · 1990
- Securities & Exchange Commission v. Timetrust, Inc.District Court, N.D. California · 1939
- Twin Ports Oil Co. v. Pure Oil Co.District Court, D. Minnesota · 1939
- Commissioner of Internal Revenue v. Estate of Ellis Branson Ridgway, Deceased, Craig Sawyer Ridgway and Ellis Branson Ridgway, Jr., ExecutorsCourt of Appeals for the Third Circuit · 1961
- United States v. Jose NunezCourt of Appeals for the Second Circuit · 1978
7 more not listed; retrieve them via the Exa API.