Legal Opinion
Hugh H. Eby Co. v. United States
Court of Appeals for the Third Circuit
Decided March 22, 1972No. 71-1200PublishedCited by 28 opinions
1Opinion of the Court
OPINION OF THE COURT
ADAMS, Circuit Judge.
In this case, a taxpayer, Hugh H. Eby Co., brought suit for a refund of interest paid on a tax liability accrued during the period when the taxpayer’s predecessor was undergoing reorganization pursuant to Chapters X and XI of the Bankruptcy Act.
The taxpayer contends that although its federal tax liability survived the reorganization, interest thereon was suspended during the reorganization period, and therefore it is not liable for such interest. The Government, on the other hand, contends that after the plan of arrangement had been confirmed, the…
2Cases cited10 opinions
- Bruning v. United StatesSupreme Court of the United States · 1964
- L. G. Balfour Company, a Corporation, and Burr, Patterson & Auld Company, a Corporation v. Federal Trade CommissionCourt of Appeals for the Seventh Circuit · 1971
- United States v. JordanSupreme Court of the United States · 1952
- National Foundry Co. Of N.Y., Inc., Debtor-Appellant v. Director of Internal Revenue, Claimant-AppelleeCourt of Appeals for the Second Circuit · 1956
- In the Matter of Quakertown Shopping Center, Inc., Bankrupt. United States of AmericaCourt of Appeals for the Third Circuit · 1966
5 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- In The Matter Of Becker's Motor Transportation, Inc.Court of Appeals for the Third Circuit · 1980
- United States v. River Coal Company, Inc. Polls Creek Coal Company, Inc. New Brush Creek Mining, Inc.Court of Appeals for the Sixth Circuit · 1984
- Leeper v. Pennsylvania Higher Education Assistance AgencyCourt of Appeals for the Third Circuit · 1995
- Romero v. RomeroCourt of Appeals for the Tenth Circuit · 1976
- In Re Jaylaw Drug, Inc., Debtor. Jaylaw Drug, Inc. v. United States Internal Revenue Service, and Empire National BankCourt of Appeals for the Second Circuit · 1980
23 more not listed; retrieve them via the Exa API.