Legal Opinion
Matter of IJ Knight Realty Corp.
District Court, E.D. Pennsylvania
Decided April 11, 1977No. 27540PublishedCited by 8 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
HANNUM, District Judge.
Before the Court for resolution are cross motions for summary judgment filed by the Trustee in Bankruptcy of I. J. Knight Realty Corp. (“Trustee”) and the United States regarding the government’s claim for certain federal income taxes. Disposition by summary judgment is appropriate since the parties have submitted a joint stipulation of facts.
To provide the context for the legal questions raised, a brief summary of the facts and prior proceedings is appropriate. I. J. Knight Realty Corp. (“I. J. Knight”) is a Pennsylvania corporation which formerly…
2Cases cited24 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Burnet v. Sanford & Brooks Co.Supreme Court of the United States · 1931
- Commissioner v. National Alfalfa Dehydrating & Milling Co.Supreme Court of the United States · 1974
- Reading Co. v. BrownSupreme Court of the United States · 1968
- Florsheim Brothers Drygoods Co. v. United StatesSupreme Court of the United States · 1930
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3Cited by8 opinions
- The Estate of Grace E. Lang, Deceased. Richard E. Lang v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1980
- Consolidated Freightways, Inc. v. CommissionerCourt of Appeals for the Ninth Circuit · 1983
- Mansolillo v. Federal Deposit InsuranceDistrict Court, D. Rhode Island · 1992
- Consolidated Freightways, Inc., and Affiliates v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Consolidated Freightways, Inc., and AffiliatesCourt of Appeals for the Ninth Circuit · 1983
- Goodrich Corp. v. United StatesDistrict Court, W.D. North Carolina · 2012
3 more not listed; retrieve them via the Exa API.