Legal Opinion
United States v. American Can Co. Same v. Missouri Can Co. Same v. Detroit Can Co
Supreme Court of the United States
Decided February 24, 1930No. 128; 129, 130PublishedCited by 14 opinions
1Opinion of the CourtJustice McReynolds
In the courts below these causes were heard together and one opinion here will suffice.
Respondent, The American Can Company, owned the entire , capital stock of respondents Missouri Can Company and Detroit . Can Company. All were incorporated under the laws of New Jersey and had their legal residences and principal, offices therein. Their places of business were within the Second United States Internal Revenue District of New York. William H. Edwards, formerly Collector for that District, retired in 1921; Frank K. Bowers succeeded him. During Edwards’ term he demanded and collected from these…
2Cases cited1 opinion
- United States v. AndersonSupreme Court of the United States · 1926
3Cited by14 opinions
- H. Liebes & Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1937
- Beacon Publishing Company, a Kansas Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1955
- Helvering v. Russian Finance & Construction CorporationCourt of Appeals for the Second Circuit · 1935
- Thor Power Tool Company v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1977
- American Can Co. v. CommissionerUnited States Tax Court · 1961
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