Legal Opinion
American Equitable Assur. Co. of New York v. Helvering
Court of Appeals for the Second Circuit
Decided December 11, 1933No. 126PublishedCited by 47 opinions
1Opinion of the Court
CHASE, Circuit Judge.
On May 25,1926, the petitioner purchased aE the assets in this country of the Norwegian Atlas Insurance Company except “its rights to dividends or otherwise on its allowed claims against the Jefferson Insurance Company, the Liberty Marine Insurance Company and the North Atlantic Insurance Company, all in liquidation. * * * ” It paid for them in part in cash and in part by assuming certain debts of the Norwegian Company.
The contract bound the petitioner to pay as part of the debts assumed all taxes of the Norwegian Company, federal, state, or otherwise, if and when…
2Cases cited7 opinions
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Burnet v. HoustonSupreme Court of the United States · 1931
- Seaver v. . RansomNew York Court of Appeals · 1918
- Pennsylvania Steel Co. v. New York City Ry. Co.Court of Appeals for the Second Circuit · 1912
- Hendrick v. LindsaySupreme Court of the United States · 1876
2 more not listed; retrieve them via the Exa API.
3Cited by47 opinions
- Shelton v. Gill, Collector of Internal RevenueCourt of Appeals for the Fourth Circuit · 1953
- Charles Hefti Marion Hefti v. Commissioner of Internal Revenue of the United States of AmericaCourt of Appeals for the Eighth Circuit · 1993
- Hefti v. CommissionerUnited States Tax Court · 1991
- Green Spring Dairy, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1953
- A. H. Karpe v. The United States. The United States (Cross-Complainant) v. Birda M. Viera (Cross-Defendant)United States Court of Claims · 1964
42 more not listed; retrieve them via the Exa API.