Legal Opinion

United States v. General Inspection & Loading Co.

District Court, D. New Jersey

Decided November 9, 1911PublishedCited by 8 opinions

Action by the United States against the General Inspection & Loading Company.

1Opinion of the Court

CROSS, District Judge.

The plaintiff in this action is seeking to recover the amount of a tax, together with certain penalties, imposed under section 38 of the act entitled “An act to provide revenue, equalize duties, and encourage the industries of the United States and for other purposes,” approved August 5, 1909, c. 6, 36 Stat. 11 (U. S. Comp. St. Supp. 1909, p. 844). The act is commonly known as the federal corporation tax act, and among other things provides that a tax shall be imposed upon each corporation of the class made liable thereto, for the year ending December 31, 1909, and for…

2Cases cited2 opinions

  1. Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
  2. White v. GreenSupreme Court of Iowa · 1898

3Cited by8 opinions

  1. Updike v. United StatesCourt of Appeals for the Eighth Circuit · 1925
  2. Hatch v. Morosco Holding Co.Court of Appeals for the Second Circuit · 1931
  3. United States v. McHattonDistrict Court, D. Montana · 1920
  4. United States v. UpdikeDistrict Court, D. Nebraska · 1924
  5. In Re W. J. Marshall Co.District Court, S.D. Georgia · 1924

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