Legal Opinion

United States v. Whyel

Court of Appeals for the Third Circuit

Decided August 3, 1928No. 3638, 3673PublishedCited by 8 opinions

1Opinion of the Court

DAVIS, Circuit Judge.

These eases were argued together. While their respective facts differ, they are controlled by the same principle of law and will be disposed of in a single opinion.

In the Whyel Case, the' United States brought suit to collect from Harry Whyel and George Whyel, former stockholders of the dissolved Whyel Coal Company and the Whyel Coke Company, additional income and excess profits taxes assessed against the Why-el Coal Company for the calendar year 1918. The company liquidated and surrendered its charter on January 19, 1917. Harry Whyel and George Whyel received all the…

2Cases cited8 opinions

  1. Ogden v. SaundersSupreme Court of the United States · 1827
  2. Bank of Columbia v. OkelySupreme Court of the United States · 1819
  3. Campbell v. HoltSupreme Court of the United States · 1885
  4. Pennsylvania Railroad v. International Coal Mining Co.Supreme Court of the United States · 1913
  5. Binns v. United StatesSupreme Court of the United States · 1904

3 more not listed; retrieve them via the Exa API.

3Cited by8 opinions

  1. Trustees for Ohio & Big Sandy Coal Co. v. Com'r of Int. Rev.Court of Appeals for the Fourth Circuit · 1930
  2. Ambassador Petroleum Co. v. Commissioner of Int. Rev.Court of Appeals for the Ninth Circuit · 1936
  3. Dobbins v. CommissionerCourt of Appeals for the Third Circuit · 1929
  4. Clinton Iron & Steel Co. v. HeinerDistrict Court, W.D. Pennsylvania · 1929
  5. Cropley v. Alaska Juneau Gold Mining Co.District Court, D. Alaska · 1955

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