Legal Opinion
Rodney, Inc. v. Hoey
District Court, S.D. New York
Decided January 18, 1944PublishedCited by 4 opinions
1Opinion of the Court
GODDARD, District Judge.
This action is brought to recover the sum of $49,304.22 plus interest, the amount of taxes, surtaxes, interest and penalty assessed against the plaintiff for the taxable year 1937 and paid to James J. Hoey, Collector of Internal Revenue for this district. Mr. Hoey having died on November 10, 1941, his executrix was substituted as party defendant.
On December 15, 1930, Mrs. Ruth Brady Scott [hereinafter referred to as Mrs. Scott] caused Gladstone Company, Ltd. [hereinafter referred to as Gladstone], to be organized under the laws of the Colony of Newfoundland with an…
2Cases cited12 opinions
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- Aluminum Castings Co. v. RoutzahnSupreme Court of the United States · 1930
- O'Sullivan Rubber Co. v. Commissioner of Int. Rev.Court of Appeals for the Second Circuit · 1941
- National Contracting Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1939
- Eder v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1943
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3Cited by4 opinions
- Estate of Whitlock v. CommissionerUnited States Tax Court · 1972
- Harry M. Stevens, Inc. v. JohnsonDistrict Court, S.D. New York · 1953
- Estate of Whitlock v. CommissionerUnited States Tax Court · 1972
- Merrimac Trading Co. v. CommissionerUnited States Tax Court · 1946