Legal Opinion
Isthmian S. S. Co. v. United States
District Court, D. Delaware
Decided July 5, 1940No. 56PublishedCited by 8 opinions
1Opinion of the Court
NIELDS, District Judge.
The complaint alleges that plaintiff filed a federal capital stock tax return for the taxable year ended June 30, 1933, with the Collector of Internal Revenue for the Second District of New York and paid the tax due thereunder in the amount of $4,000; that plaintiff filed a claim for refund which was denied by the Commissioner of Internal Revenue; that the act of Congress under which said tax was paid, i. e., National Industrial Recovery Act, sections 215(a) and (f), and 216(a), 48 Stat. 195, c. 90, is unconstitutional and is in violation of the Fifth Amendment to the…
2Cases cited6 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- W. & K. Holding Corp. v. CommissionerUnited States Board of Tax Appeals · 1938
- Allied Agents, Inc. v. United StatesUnited States Court of Claims · 1939
- Mountain Iron Co. v. United StatesDistrict Court, D. Minnesota · 1940
- Stromberg-Carlson Mfg. Co. v. McGowanDistrict Court, W.D. New York · 1940
1 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Rochester Gas & Electric Corp. v. McGowanCourt of Appeals for the Second Circuit · 1940
- Prime Securities Corp. v. United StatesCourt of Appeals for the Sixth Circuit · 1941
- American Viscose Corp. v. RothensiesCourt of Appeals for the Third Circuit · 1941
- Aralac, Inc. v. Hat Corp.District Court, D. Delaware · 1946
- Liberty Paper Board Co. v. United StatesDistrict Court, S.D. Ohio · 1941
3 more not listed; retrieve them via the Exa API.