Legal Opinion
American Bemberg Corporation v. United States
District Court, D. Delaware
Decided March 29, 1957No. Civ. A. 1585PublishedCited by 10 opinions
1Opinion of the Court
CALEB M. WRIGHT, District Judge.
This is an action for refund of income and excess profits taxes.
The plaintiff, American Bemberg Corporation, was incorporated under the laws of Delaware in 1925. 1 Originally, the capitalization consisted of $3,500,-000, 7% preferred stock and 140,000 shares of common stock having no par value. 2 Two years later Class B no par value common stock was issued. 3 Between 1925 and 1929 the majority of the voting stock was owned by two German corporations, Vereinigte Glanzstoff Fab-riken (hereinafter referred to as V.G.F.) and J. P. Bemberg. 4 In 1929, Algemeene…
2Cases cited5 opinions
- Dixie Pine Products Co. v. CommissionerSupreme Court of the United States · 1944
- Pierce Estates, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1952
- Island Petroleum Co. v. Commissioner of Internal Rev.Court of Appeals for the Fourth Circuit · 1932
- Natco Corporation, Formerly National Fireproofing Corporation v. United StatesCourt of Appeals for the Third Circuit · 1956
- The United Gas Improvement Company v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1956
3Cited by10 opinions
- United States Department of Health and Human Services v. Robert Porter Smith and Julie Rose SmithCourt of Appeals for the Eighth Circuit · 1986
- Robbins Tire & Rubber Co. v. CommissionerUnited States Tax Court · 1969
- Scott Paper Co. v. CommissionerUnited States Tax Court · 1980
- American Bemberg Corporation v. United StatesCourt of Appeals for the Third Circuit · 1958
- Portage Plastics Company v. United StatesDistrict Court, W.D. Wisconsin · 1969
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