Legal Opinion
Messer v. Commissioner
Court of Appeals for the Third Circuit
Decided February 10, 1971No. Nos. 18731-18733PublishedCited by 10 opinions
1Opinion of the Court
OPINION OF THE COURT
McLAUGHLIN, Circuit Judge.
This is a joint appeal by two individuals and an estate, as transferees of the assets of Tel-O-Tube Corporation of America (Tel-O-Tube), the transferor, from decisions of the Tax Court entered October 10, 1969. The court below found that Tel-O-Tube owed federal income tax in- the amount of $39,158.43 for its taxable year ending September 30, 1961 and asserted income tax liabilities against each of the appellants, as transferees of the assets of the dissolved corporation, in the same amount. The Findings of Fact and Opinion of the Tax Court are…
2Cases cited24 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- United States v. Safety Car Heating & Lighting Co.Supreme Court of the United States · 1936
- Raytheon Production Corp. v. Commissioner of Int. Rev.Court of Appeals for the First Circuit · 1944
- Durkee v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1947
- Alice Phelan Sullivan Corporation, a California Corporation v. The United StatesUnited States Court of Claims · 1967
19 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Midland-Ross Corporation, Transferee of Surface Combustion Corporation v. United StatesCourt of Appeals for the Sixth Circuit · 1973
- United States v. McDonald & Eide, Inc.Court of Appeals for the Third Circuit · 1989
- United States v. YoungDistrict Court, N.D. Oklahoma · 1984
- Halliburton Co. v. Schlumberger Technology Corp.District Court, S.D. Texas · 1989
- United States v. Mcdonald & Eide, Inc.Court of Appeals for the Third Circuit · 1989
5 more not listed; retrieve them via the Exa API.