Legal Opinion

G. E. Employees Securities Corp. v. Manning

District Court, D. New Jersey

Decided December 31, 1941No. 770PublishedCited by 1 opinion

1Opinion of the Court

WALKER, District Judge.

The facts are:1

1. Plaintiff is a corporation duly organized and existing under the laws of the State of Delaware, is authorized to do business in the State of New Jersey, with an office in the City of Jersey City, State of New Jersey, and is a subsidiary of General Electric Company, its parent.

2. Defendant is and has been since July 11, 1938, the Collector of Internal Revenue of the United States for the Fifth District of New Jersey.

3. This is a suit of a civil nature at common law, arising under the Constitution and laws of the United States for internal revenue where…

2Cases cited52 opinions

  1. United States v. AndersonSupreme Court of the United States · 1926
  2. Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
  3. Burnet v. Sanford & Brooks Co.Supreme Court of the United States · 1931
  4. United States v. S. S. White Dental Manufacturing Co.Supreme Court of the United States · 1927
  5. Burnet v. HoustonSupreme Court of the United States · 1931

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3Cited by1 opinion

  1. GE Employees Securities Corporation v. ManningCourt of Appeals for the Third Circuit · 1943

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