Legal Opinion
American Viscose Corp. v. Rothensies
District Court, E.D. Pennsylvania
Decided July 22, 1940No. 148PublishedCited by 4 opinions
1Opinion of the Court
KIRKPATRICK, District Judge.
This is a suit to recover capital stock taxes paid for the year ending June 30, 1935, under the provisions of Sec. 701 of Title V of the Revenue Act of 1934, 26 U.S. C.A. Int. Rev. Acts, page 787. The amount which the plaintiff seeks to recover is $131,-923.00 — a sum made up of three items of capital stock tax paid for the year 1935 by the plaintiff and by two other affiliated corporations, whose assets, including their claims for returns, were acquired by the plaintiff prior to bringing this suit. The basis of the plaintiff’s cause of action is that the section…
2Cases cited4 opinions
- Massachusetts v. MellonSupreme Court of the United States · 1923
- Haggar Co. v. Helvering, Com'r of Internal RevenueSupreme Court of the United States · 1940
- Haggar Co. v. CommissionerCourt of Appeals for the Fifth Circuit · 1939
- Allied Agents, Inc. v. United StatesUnited States Court of Claims · 1939
3Cited by4 opinions
- Rochester Gas & Electric Corp. v. McGowanCourt of Appeals for the Second Circuit · 1940
- Prime Securities Corp. v. United StatesCourt of Appeals for the Sixth Circuit · 1941
- American Viscose Corp. v. RothensiesCourt of Appeals for the Third Circuit · 1941
- Utah Oil Refining Co. v. HinckleyCourt of Appeals for the Tenth Circuit · 1941