Legal Opinion
Avco Delta Corp. Canada Ltd. v. United States
Court of Appeals for the Seventh Circuit
Decided July 23, 1976No. 75-1705PublishedCited by 23 opinions
1Opinion of the Court
PELL, Circuit Judge.
Two issues are presented for review on this appeal: first, whether the Parkhill Companies1 were denied due process of law in a trial, and second, whether the district court erred in sustaining the Government’s contention that the assets of all three companies could be used to satisfy the tax liabilities of one company.
Canadian Parkhill Pipe Stringing, Ltd. (LTD) is a Canadian corporation formed in about 1951 which has engaged in the business of “stringing” and laying gas pipe lines in Canada. Canadian Parkhill Pipe Stringing, Inc. (INC), also known as Parkhill Pipeline…
2Cases cited12 opinions
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- National Carbide Corp. v. CommissionerSupreme Court of the United States · 1949
- Commissioner v. ShapiroSupreme Court of the United States · 1976
- Kathryn E. Steven, Administratrix of the Estate of George A. Steven, Deceased v. Roscoe Turner Aeronautical CorporationCourt of Appeals for the Seventh Circuit · 1963
- United States v. Joseph G. LeaseCourt of Appeals for the Second Circuit · 1965
7 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Charles E. Wolfe v. United StatesCourt of Appeals for the Ninth Circuit · 1986
- C M Corporation, Continental Manors, Inc. And Commercial Management, Inc. v. Oberer Development Company and Gold Key Builders, Inc.Court of Appeals for the Seventh Circuit · 1980
- Franklin v. CommissionerUnited States Tax Court · 1993
- Phyllis Berliant, Transferee v. Commissioner of Internal Revenue, Florence Kraft, Transferee v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1984
- Alli v. United StatesUnited States Court of Federal Claims · 2010
18 more not listed; retrieve them via the Exa API.