Legal Opinion
Ludlow Valve Mfg. Co. v. Durey
Court of Appeals for the Second Circuit
Decided January 9, 1933No. 156PublishedCited by 10 opinions
1Opinion of the Court
CHASE, Circuit Judge.
On June 30,1925, the plaintiff paid under protest to the defendant, as collector, income and profits taxes for the calendar year 1918, filed a claim for refund on December 24, 1925, which was rejected June 30, 1926, and then brought this suit. After hearing by the court, a jury having been waived, the complaint was dismissed on the merits. See (D. C.) 57 F.(2d) 583..In 1905 and 1906 the plaintiff purchased all the outstanding shares of the Sturgess Governor Engineering Company at a cost of $94,500. It continued to own all these shares so long as the Sturgess Company…
2Cases cited5 opinions
- United States v. FlannerySupreme Court of the United States · 1925
- Avery v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1927
- Darling v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1931
- Stephenson v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1930
- Ludlow Valve Mfg. Co. v. DureyDistrict Court, N.D. New York · 1931
3Cited by10 opinions
- American Cigar Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1933
- Squier v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1933
- Belser v. COMMISSIONER OF INTERNAL REVENUECourt of Appeals for the Fourth Circuit · 1949
- Commissioner of Internal Revenue v. MacDonald Eng. Co.Court of Appeals for the Seventh Circuit · 1939
- Green v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1940
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