Legal Opinion
State Distributors, Inc. v. United States
District Court, D. New Jersey
Decided March 15, 1957No. Civ. No. 177-56Published
1Opinion of the Court
FORMAN, Chief Judge.
There are no disputed questions of fact in this case. The plaintiff, State Distributors, Inc., a New Jersey corporation, and the defendant, the United States of America, have stipulated, among others, the following pertinent facts:
Plaintiff owned a group of buildings for retail merchandising in Trenton, New Jersey. On February 14, 1948, a fire occurred in the buildings. They were insured by several companies. The loss was determined to be $122,778.25. The property was encumbered by a mortgage to the New England Mutual Life Insurance Company in October of 1946 in the sum of…
2Cases cited7 opinions
- Commissioner of Internal Revenue v. Ashland Oil & Refining Co.Court of Appeals for the Sixth Circuit · 1938
- Prairie Oil & Gas Co. v. MotterCourt of Appeals for the Tenth Circuit · 1933
- Washington R. & E. Co. v. CommissionerUnited States Board of Tax Appeals · 1939
- Kennebec Box & Lumber Co. v. CommissionerCourt of Appeals for the First Circuit · 1948
- Ovider Realty Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1951
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