Legal Opinion
Corrugated Bar Co. v. Gage
District Court, W.D. New York
Decided December 3, 1931PublishedCited by 2 opinions
1Opinion of the Court
KNIGHT, District Judge.
This action is brought to recover $9,932.-71, with interest, on account of a tax alleged to have been illegally collected with respect to a certain period in the year 1923. On stipulation of the parties, the ease has been tried by the court without a jury.
The plaintiff is a New York corporation. In February, 1923, it formed a subsidiary corporation, known as the Corr-Service Erection Company, to do certain erection operations in connection with the Corrugated Bar Company. The plaintiff acquired all the capital stock of the Corr-Service Erection Company as of the date of…
2Cases cited8 opinions
- Swift & Co. v. United StatesUnited States Court of Claims · 1930
- Sweets Co. of America, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Lucas v. St. Louis National Baseball ClubCourt of Appeals for the Eighth Circuit · 1930
- National Slag Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1931
- Pennsylvania Chocolate Co. v. LewellynDistrict Court, W.D. Pennsylvania · 1928
3 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- United States v. HoffmanCourt of Appeals for the Eighth Circuit · 1932
- Commissioner v. Riley Stoker Corp.Court of Appeals for the First Circuit · 1933