Legal Opinion
Corning Glass Works v. Lucas
Court of Appeals for the D.C. Circuit
Decided December 2, 1929No. 4860PublishedCited by 27 opinions
1Opinion of the Court
ROBB, Associate Justice.
Appeal from a decision of the Board of Tax Appeals assessing additional income and profit taxes.
Appellant corporation is located at Corning, N. Y., and was organized in December, 1911, under the laws of that state, with a corporate life of 50 years from date of organization. In December, 1920, being in need of money on account of large increase in business, and being unable to borrow from banks, appellant determined to issue preferred stock in tbe amount of $3,000,000. Thereupon appellant entered into a contract with Estabrook & Co., bankers of Boston, under which tbe…
2Cases cited18 opinions
- National Lead Co. v. United StatesSupreme Court of the United States · 1920
- Komada & Co. v. United StatesSupreme Court of the United States · 1910
- Toledo, Wabash & Western Railway Co. v. RodriguesIllinois Supreme Court · 1868
- Simmons Co. v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1929
- Fort Worth City Co. v. Smith Bridge Co.Supreme Court of the United States · 1894
13 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Bonwit Teller & Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1931
- American Medical Ass'n v. United StatesCourt of Appeals for the D.C. Circuit · 1942
- Blackmer v. CommissionerCourt of Appeals for the Second Circuit · 1934
- Baltimore & OR Co. v. Commissioner of Internal Rev.Court of Appeals for the Fourth Circuit · 1935
22 more not listed; retrieve them via the Exa API.