Legal Opinion
United States v. Niagara Hudson Power Corporation
District Court, S.D. New York
Decided January 5, 1944PublishedCited by 14 opinions
1Opinion of the Court
GODDARD, District Judge.
The plaintiff, the United States of America, sues to recover from the defendant, Niagara Hudson Power Corporation (hereinafter referred to as Niagara Hudson) $4,915.50 alleged to be due as documentary stamp taxes in connection with the merger or consolidation of Northern Development Corporation (hereinafter referred to as Northern) and Oswego Corporation (hereinafter referred to as Oswego), two of the defendant’s wholly-owned subsidiaries.
The action was begun by the filing of a complaint on November 30, 1942.
The facts, which have been admitted in the pleadings or…
2Cases cited14 opinions
- Cortland Specialty Co. v. Commissioner of Internal Rev.Court of Appeals for the Second Circuit · 1932
- Raybestos-Manhattan, Inc. v. United StatesSupreme Court of the United States · 1935
- New York Cent. R. Co. v. Commissioner of Internal Rev.Court of Appeals for the Second Circuit · 1935
- Koppers Coal & Transportation Co. v. United StatesCourt of Appeals for the Third Circuit · 1939
- Socony-Vacuum Oil Co. v. SheehanDistrict Court, E.D. Missouri · 1943
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3Cited by14 opinions
- Commonwealth v. Willson Products, Inc.Supreme Court of Pennsylvania · 1963
- 926 N. Ardmore Ave., LLC v. Cnty. of L. A.California Supreme Court · 2017
- Murray County v. Homesales, Inc.Supreme Court of Oklahoma · 2014
- Deer Park Pine Industry, Inc. v. Stevens CountyWashington Supreme Court · 1955
- The Doric Co. v. King CountyWashington Supreme Court · 1961
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