Legal Opinion
Ludlow Valve Mfg. Co. v. Durey
District Court, N.D. New York
Decided December 3, 1931PublishedCited by 2 opinions
1Opinion of the Court
COOPER, District Judge.
Plaintiff seeks to recover $55,914.52 income tax paid for the year 1918 under protest and claimed to have been erroneously assessed. A jury trial was duly waived.
Plaintiff’s claim is based on its dealings with its wholly owned subsidiary or affiliated corporation, the Sturgess-Governor Engineering Company. The manufacturing plants of both the plaintiff and the Sturgess Company were located in Troy, N. Y.
The following facts are stipulated by the parties :
The Sturgess Company was organized in 1901 under the laws of the state of New York with a capital stock of 1,000…
2Cases cited17 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- Avery v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1927
- People Ex Rel. Union Trust Co. v. ColemanNew York Court of Appeals · 1891
- American Railway Express Co. v. KentuckySupreme Court of the United States · 1927
- McMullen v. . RaffertyNew York Court of Appeals · 1882
12 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Ludlow Valve Mfg. Co. v. DureyCourt of Appeals for the Second Circuit · 1933
- Daitz v. DaitzDistrict Court, E.D. New York · 1953