Legal Opinion
Heiner v. Gwinner
Court of Appeals for the Third Circuit
Decided September 9, 1940No. 7025, 7031PublishedCited by 17 opinions
1Opinion of the Court
MARIS, Circuit Judge.
These cross-appeals are' from a judgment of the District Court for the Western District of Pennsylvania, in a suit brought by the plaintiff to recover income tax alleged to have been overpaid by him for the year 1930. We shall consider first the defendant’s appeal. The pertinent facts involved in it are as follows:
In 1930 Duquesne Steel Foundry Company, hereinafter called Duquesne, and two other corporations reorganized and transferred their assets to Continental Roll & Steel Foundry Company, hereinafter called Continental. The plaintiff owned 625 shares of Duquesne stock…
2Cases cited15 opinions
- Helvering v. Tex-Penn Oil Co.Supreme Court of the United States · 1937
- Niles Bement Pond Co. v. United StatesSupreme Court of the United States · 1930
- Commissioner of Internal Revenue v. Liberty Bank & Trust Co.Court of Appeals for the Sixth Circuit · 1932
- Schuh Trading Co. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1938
- Bonham v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1937
10 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Kline v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1942
- Max Levine and Pennie Levine v. Commissioner of Internal Revenue, Jacob Dubrovsky and Gertrude Dubrovsky v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1963
- Cory v. CommissionerUnited States Tax Court · 1955
- Arc Realty Co. v. CommissionerCourt of Appeals for the Eighth Circuit · 1961
- Arc Realty Co. v. CommissionerUnited States Tax Court · 1960
12 more not listed; retrieve them via the Exa API.