Legal Opinion
Commerce Co. v. United States
Court of Appeals for the Fifth Circuit
Decided December 7, 1948No. 12357PublishedCited by 2 opinions
1Opinion of the Court
LEE, Circuit Judge.
The Commerce Company sued the United States pursuant to provisions of Section 24 of the Judicial Code, Title 28 U.S.C.A. § 41(20) [now § 1346], to recover portions of income taxes for the period of January 1, 1938, to September 23, 1938, paid by it as transferee of the assets and liabilities of State Properties Corporation, and for portions of its own income taxes for the fiscal year June 1, 1938, to May 31, 1939. The district court rendered judgment for the Government, and the Commerce Co. takes this appeal. The issue concerns depreciation allowances on two properties for…
2Cases cited7 opinions
- United States v. LudeySupreme Court of the United States · 1927
- Detroit Edison Co. v. CommissionerSupreme Court of the United States · 1943
- Virginian Hotel Corporation v. Helvering, Commissioner of Internal RevenueSupreme Court of the United States · 1943
- Pittsburgh Brewing Co. v. Commissioner of Int. Rev.Court of Appeals for the Third Circuit · 1939
- Helvering v. Virginian Hotel CorporationCourt of Appeals for the Fourth Circuit · 1943
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3Cited by2 opinions
- Blackhawk-Perry Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1950
- Plassey v. KavanaghDistrict Court, E.D. Michigan · 1955