United States v. Kensington Shipyard & Drydock Corp. (Two Cases)
Court of Appeals for the Third Circuit
1Opinion of the Court
STALEY, Circuit Judge.
The United States and another 1 seek to enforce a lien for taxes against Kensington Shipyard and Drydock Corporation (“Ken-sington”) and Aerodynamic Research Corporation (“Aerodynamic”).
In 1945, Aerodynamic, a District of Columbia corporation, had acquired stock control of three manufacturing concerns. 2 In acquiring those businesses, Aerodynamic had assumed and agreed to pay the liabilities of the dissolved corporations, including taxes due the United States. Pursuant to Section 311 of the Internal Revenue Code, 26 U.S.C.A. § 311, the Commissioner of Internal Revenue…
Also in this document: Dissent.
2Cases cited16 opinions
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Mitchell v. MaurerSupreme Court of the United States · 1934
- In Re Wil-Low CafeteriasCourt of Appeals for the Second Circuit · 1940
- Stone v. EachoCourt of Appeals for the Fourth Circuit · 1942
- Phillips-Jones Corp. v. ParmleySupreme Court of the United States · 1937
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3Cited by6 opinions
- Shelton v. Gill, Collector of Internal RevenueCourt of Appeals for the Fourth Circuit · 1953
- Rahemtulla v. HassamDistrict Court, M.D. Pennsylvania · 2008
- Sloss v. StateSupreme Court of Alabama · 1956
- Oklahoma Tax Commission v. McAfeeSupreme Court of Oklahoma · 1969
- Baldassari v. United StatesCalifornia Court of Appeal · 1978
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