Legal Opinion
Hans Rees' Sons, Inc. v. North Carolina Ex Rel. Maxwell
Supreme Court of the United States
Decided April 13, 1931No. 334PublishedCited by 303 opinions
1Opinion of the CourtChief Justice Hughes
The appellant, Hans Rees’ Sons, Inc., a corporation organized under the laws of New York, began this action by an application to the Commissioner of Revenue of the State of North Carolina for the readjustment of the income tax assessed against the appellant by that State. The assessment was for the years 1923, 1924, 1925 and 1926, in accordance with the applicable state laws, 1 and the controversy related to the proper allocation of income to the State of North Carolina. The Commissioner of Revenue made his findings of fact and conclusions of law, the appellant’s exceptions were overruled and…
2Cases cited6 opinions
- Underwood Typewriter Co. v. ChamberlainSupreme Court of the United States · 1920
- Board of Trade of Chicago v. OlsenSupreme Court of the United States · 1923
- Bass, Ratcliff & Gretton, Ltd. v. State Tax CommissionSupreme Court of the United States · 1924
- Fairmont Creamery Co. v. MinnesotaSupreme Court of the United States · 1927
- National Leather Co. v. Commonwealth of MassachusettsSupreme Court of the United States · 1928
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3Cited by303 opinions
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
- James v. Dravo Contracting Co.Supreme Court of the United States · 1937
- Mobil Oil Corp. v. Commissioner of Taxes of Vt.Supreme Court of the United States · 1980
- Moorman Manufacturing Co. v. BairSupreme Court of the United States · 1978
- Spector Motor Service, Inc. v. O'ConnorSupreme Court of the United States · 1951
298 more not listed; retrieve them via the Exa API.