Legal Opinion
The United States of America v. The Russell Manufacturing Company
Court of Appeals for the Second Circuit
Decided July 7, 1965No. 313, Docket 29116PublishedCited by 31 opinions
1Opinion of the Court
FRIENDLY, Circuit Judge:
This appeal is the latest chapter in a tax controversy between the Government and Russell Manufacturing Company which has been dragging on for nearly twenty years. We think, as did Judge Timbers in the District Court for Connecticut, it is time to bring down the curtain.
During the years 1942 through 1948, Russell entered into sixteen trust agreements, known as A through P, by each of which it agreed to deposit with a trust company a specified proportion of its earnings for a fiscal year. Each trust was for the benefit of officers and key management personnel whose…
2Cases cited20 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Bernhard v. Bank of America National Trust & Saving AssociationCalifornia Supreme Court · 1942
- Olga Zdanok v. The Glidden Company, Durkee Famous Foods Division, Frank T. Alexander v. The Glidden Company, Durkee Famous Foods DivisionCourt of Appeals for the Second Circuit · 1964
- Bruszewski v. United StatesCourt of Appeals for the Third Circuit · 1950
- United States v. WurtsSupreme Court of the United States · 1938
15 more not listed; retrieve them via the Exa API.
3Cited by31 opinions
- Montana v. United StatesSupreme Court of the United States · 1979
- Pan American World Airways, Inc., Trans World Airlines, Inc., American Airlines, Inc. v. Civil Aeronautics Board, World Airways, Inc., IntervenorsCourt of Appeals for the Second Circuit · 1967
- Tasanilla Hopson v. Delores Palmer HopsonCourt of Appeals for the D.C. Circuit · 1955
- Exhibitors Poster Exchange, Inc. v. National Screen Service CorporationCourt of Appeals for the Fifth Circuit · 1975
- Perma Research & Development Company v. Singer CompanyDistrict Court, S.D. New York · 1970
26 more not listed; retrieve them via the Exa API.