Legal Opinion
United States v. Du Pont
District Court, D. Delaware
Decided November 5, 1942No. Civil Action 244PublishedCited by 2 opinions
1Opinion of the Court
LEAHY, District Judge.
During World War I the DuPont Securities Company (“Securities Company” herein) was formed as a securities holding company, the holdings of which consisted of stock of E. I. duPont de Nemours Powder Company (“Powder Company” herein), which was then just emerging from its state of industrial adolescence to become one of the larger influences in the nation’s economic life. The name of Securities Company was later changed to Christiana Securities Company, and it is presently known by that name.
On March 2, 1915, defendant contributed 1,880 out of a total of 11,750 shares of…
2Cases cited18 opinions
- Bogardus v. CommissionerSupreme Court of the United States · 1937
- Helvering v. SalvageSupreme Court of the United States · 1936
- Commissioner of Internal Revenue v. Union Pac. R. Co.Court of Appeals for the Second Circuit · 1936
- Willkie v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1942
- Schmidlapp v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1938
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3Cited by2 opinions
- Ross v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1948
- Commissioner of Internal Revenue v. Mellon. Commissioner of Internal Revenue v. ScaifeCourt of Appeals for the Third Circuit · 1950