Legal Opinion
United States v. Western Union Telegraph Co.
Court of Appeals for the Second Circuit
Decided June 1, 1931No. 230PublishedCited by 22 opinions
1Opinion of the Court
MANTON, Circuit Judge.
The appellant sues to impress a lien for taxes due for the years 1917 to 1922 from the Northwestern Telegraph Company upon funds in the possession of the Western Union Telegraph Company, which, by agreement, the latter paid to the shareholders of the former. The shareholders were made defendants.
On May 7,1881, the Western Union Telegraph Company leased the telegraph lines of the Northwestern Telegraph Company for ■ 99 years, for which it agreed to pay a sum of money on each share of stock, semiannually, direct to the individual stockholders of the Northwestern Telegraph…
2Cases cited12 opinions
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- Bramwell v. United States Fidelity & Guaranty Co.Supreme Court of the United States · 1925
- Price v. United StatesSupreme Court of the United States · 1926
- Rensselaer & S. R. v. IrwinCourt of Appeals for the Second Circuit · 1918
- United States v. Butterworth-Judson Corp.Supreme Court of the United States · 1926
7 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- United States v. Long Island Drug Co.Court of Appeals for the Second Circuit · 1940
- Citizens State Bank of Barstow, Tex. v. VidalCourt of Appeals for the Tenth Circuit · 1940
- Karno-Smith Co. v. MaloneyCourt of Appeals for the Third Circuit · 1940
- MacKenzie v. United StatesCourt of Appeals for the Ninth Circuit · 1940
- United States v. Warren R. Co.Court of Appeals for the Second Circuit · 1942
17 more not listed; retrieve them via the Exa API.