Legal Opinion
Empire Ordnance Corporation v. Russell C. Harrington, Internal Revenue Service, Robert B. Anderson, U. S. Treasury Department
Court of Appeals for the D.C. Circuit
Decided October 17, 1957No. 13786_1PublishedCited by 10 opinions
1Opinion of the Court
BASTIAN, Circuit Judge.
This is an appeal from an order of the District Court dismissing the complaint with prejudice, and discharging the rule to show cause which had been issued. Empire Ordnance Corporation (hereinafter called Empire) and Pencoyd Realty Co. (hereinafter called Pencoyd) are corporations organized under the laws of the State of Delaware. Pencoyd is a wholly owned subsidiary of Empire.
The record discloses that on February 5, 1948, the Commissioner of Internal Revenue (hereinafter called the Commissioner) issued three notices of deficiency relating to appellants pursuant to §…
2Cases cited3 opinions
- United States Ex Rel. Girard Trust Co. v. HelveringSupreme Court of the United States · 1937
- Bessie Lasky and Jesse L. Lasky v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1956
- Higginson v. SchoenemanCourt of Appeals for the D.C. Circuit · 1951
3Cited by10 opinions
- Robbins Tire & Rubber Co. v. CommissionerUnited States Tax Court · 1969
- Claire Morse v. United StatesCourt of Appeals for the Ninth Circuit · 1974
- Paul F. Belloff v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1993
- Transport Manufacturing & Equipment Company (A Delaware Corporation) Transferee v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1973
- Chapman v. United StatesDistrict Court, C.D. California · 1972
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