Legal Opinion
St. Louis Co. v. United States
District Court, D. Delaware
Decided July 28, 1955No. Civ. No. 1527PublishedCited by 3 opinions
1Opinion of the Court
RODNEY, District Judge.
This matter involves a construction of a complicated series of statutory provisions of the Revenue Code as applicable to personal holding companies. No findings of fact are required as the parties have stipulated all the pertinent facts and the difficulty arises from the necessity of correlating the maze of diverse statutory provisions to ascertain the intent of Congress.
The jurisdiction of this Court is based on 28 U.S.C. § 1346(a) (1).
The determination of the present difficulty involves the following facts. The St. Louis Company is, or was prior to its dissolution, a…
2Cases cited6 opinions
- Maryland Casualty Co. v. United StatesSupreme Court of the United States · 1920
- United States v. Two Hundred Barrels of WhiskeySupreme Court of the United States · 1877
- Pembroke Realty & Securities Corp. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1941
- Shellabarger Grain Products Co. v. Com'r of Int. Rev.Court of Appeals for the Seventh Circuit · 1944
- Independent Petroleum Corp. v. FlyCourt of Appeals for the Fifth Circuit · 1944
1 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- The St. Louis Company, a Delaware Corporation (In Dissolution) v. The United States of AmericaCourt of Appeals for the Third Circuit · 1956
- Hertz Corporation v. United StatesDistrict Court, D. Delaware · 1958
- Callan v. Comm'rUnited States Tax Court · 1970