Legal Opinion
United States v. Tillinghast
Court of Appeals for the First Circuit
Decided March 14, 1934No. 2775PublishedCited by 12 opinions
1Opinion of the Court
MORTON, Circuit Judge.
This is a bill in equity brought by the United States against individual defendants to recover excess profits taxes assessed for 1917 against the Crefeld Company, a corporation which was liquidated and all its assets distributed, before the end of 1918, and which was legally dissolved in November, 1923. The defendants were shareholders in the corporation and as such received proportionate parts of the distributed assets. The present suit is, in effect, one to collect a tax by following these assets into the hands of the distributees. In the District Court the bill was…
2Cases cited8 opinions
- Florsheim Brothers Drygoods Co. v. United StatesSupreme Court of the United States · 1930
- United States v. RindskopfSupreme Court of the United States · 1882
- Beam v. HamiltonCourt of Appeals for the Sixth Circuit · 1923
- Russell v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1930
- Myles Salt Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1931
3 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Germantown Trust Co. v. CommissionerSupreme Court of the United States · 1940
- Gould Securities Co. v. United StatesCourt of Appeals for the Second Circuit · 1938
- Lane-Wells Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1943
- In Re NewmanCourt of Appeals for the Sixth Circuit · 1938
- Society Brand Clothes, Inc. v. CommissionerUnited States Tax Court · 1952
7 more not listed; retrieve them via the Exa API.