Legal Opinion
Procter & Gamble Co. v. Newton
District Court, S.D. New York
Decided June 4, 1923PublishedCited by 15 opinions
1Opinion of the Court
LEARNED HAND, District Judge.
This is a suit in equity to- restrain the collection of a tax assessed against the plaintiff, an Ohio corporation. The plaintiff was a large manufacturer of soap and other allied products, but concededly doing no business in New York, except as the following facts disclose:
The Procter & Gamble Manufacturing Company was also an Ohio corporation, a subsidiary having several factories, some of them in New York; all of its shares were owned by the plaintiff, which controlled its operations through officers elected by it. The Procter & Gamble Distributing Company,…
2Cases cited16 opinions
- Paul v. VirginiaSupreme Court of the United States · 1869
- United States Ex Rel. Attorney General of the United States v. Delaware & Hudson Co.Supreme Court of the United States · 1909
- Chicago, Milwaukee & St. Paul Railway Co. v. Minneapolis Civic & Commerce Ass'nSupreme Court of the United States · 1918
- Peterson v. Chicago, Rock Island & Pacific Railway Co.Supreme Court of the United States · 1907
- Conley v. Mathieson Alkali WorksSupreme Court of the United States · 1903
11 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Waterman Steamship Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1970
- T. M. Britt and Jane Britt v. The United States of AmericaCourt of Appeals for the Fifth Circuit · 1970
- Hoffman Wall Paper Co. v. City of HartfordSupreme Court of Connecticut · 1932
- Procter & Gamble Distributing Co. v. ShermanDistrict Court, S.D. New York · 1924
- Irvine Co. v. McColganCalifornia Supreme Court · 1945
10 more not listed; retrieve them via the Exa API.