Legal Opinion
Hempt Bros., Inc. v. United States
District Court, M.D. Pennsylvania
Decided February 15, 1973No. Civ. 68-484PublishedCited by 17 opinions
1Opinion of the Court
SHERIDAN, Chief Judge.
Plaintiff, Hempt Bros., Inc., seeks to recover income taxes alleged to have been improperly assessed and collected. Jurisdiction is asserted pursuant to 28 U.S.C.A. Section 1346(a)(1). The parties have filed a joint stipulation of facts, and plaintiff has moved for summary judgment. Briefs have been submitted and oral argument made with respect to plaintiff’s motion. 1
From 1942 until February 28, 1957, a partnership comprised of plaintiff’s shareholders was engaged in the business of quarrying and selling stone, sand, gravel and slag; manufacturing and selling ready-mix…
2Cases cited66 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- Helvering v. HorstSupreme Court of the United States · 1940
- Commissioner v. P. G. Lake, Inc.Supreme Court of the United States · 1958
- Griffiths v. CommissionerSupreme Court of the United States · 1939
61 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Hempt Bros., Inc. v. United StatesCourt of Appeals for the Third Circuit · 1974
- Scott Paper Co. v. United StatesDistrict Court, E.D. Pennsylvania · 1996
- Charles L. Long and Ruth S. Long v. United StatesCourt of Appeals for the Sixth Circuit · 1981
- Berger v. CommissionerUnited States Tax Court · 1996
- In the Matter of Chrome Plate, Inc., Bankrupt. Chrome Plate, Inc. v. District Director of Internal Revenue, United States of AmericaCourt of Appeals for the Fifth Circuit · 1980
12 more not listed; retrieve them via the Exa API.