Legal Opinion
Hersloff v. United States
United States Court of Claims
Decided December 5, 1962No. 126-58PublishedCited by 10 opinions
1Opinion of the Court
DAVIS, Judge.
This refund suit concerns the status for income tax purposes, in 1949, 1953, and 1954, of two affiliated South Dakota corporations, United States Asphalt Refining Company and Interocean Oil Company, which had earlier been dissolved under the law of their incorporation. The plaintiffs’ claim is that the two corporations were dead and buried in the taxable years, and therefore no longer subject to the federal income tax. The Government parries with the defense that the companies, though dissolved, were carrying on sufficient activities, through their liquidating trustees, to be…
2Cases cited19 opinions
- J. C. Williamson, Transferee of Williamson Well Service, Inc., a Dissolved Corporation v. United StatesUnited States Court of Claims · 1961
- O'Sullivan Rubber Co. v. Commissioner of Int. Rev.Court of Appeals for the Second Circuit · 1941
- Z. & F. Assets Realization Corp. v. HullSupreme Court of the United States · 1941
- Novo Trading Corp. v. Commissioner of Internal Rev.Court of Appeals for the Second Circuit · 1940
- J. Ungar, Inc. v. Commissioner of Internal Revenue, Jesse Ungar (Transferee) v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1957
14 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Messer v. CommissionerUnited States Tax Court · 1969
- Hill v. CommissionerUnited States Tax Court · 1976
- United States v. McDonald & Eide, Inc.District Court, D. Delaware · 1987
- Hersloff v. CommissionerUnited States Tax Court · 1966
- Hersloff v. United States.United States Court of Claims · 1963
5 more not listed; retrieve them via the Exa API.