Legal Opinion
United States Steel Products Co. v. United States
District Court, D. New Jersey
Decided January 13, 1941No. Civil Nos. 432, 438, 439, 451, 455, 503, 504, 587, 614-618, 565, 664PublishedCited by 3 opinions
1Opinion of the Court
FORMAN, District Judge.
The above suits have been brought to recover capital stock taxes paid by the plaintiffs under the several statutes imposing such taxes, and each is presently before the court on the government’s motion to dismiss for failure to state a cause of action.
The statutes involved in these actions are Sections 215 and 216 of the National Industrial Recovery Act of 1933, 48 Stat. 207, 208, applicable to the capital stock tax year ending June 30, 1933, Sections 701 and 702 of the Revenue Act of 1934, 26 U.S.C.A. Int.Rev.Acts, pages 787, 789, applicable to the capital stock tax…
2Cases cited13 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Haggar Co. v. Helvering, Com'r of Internal RevenueSupreme Court of the United States · 1940
- Ray Consolidated Copper Co. v. United StatesSupreme Court of the United States · 1925
- Chicago Telephone Supply Co. v. United StatesUnited States Court of Claims · 1938
- Glenn v. Oertel Co.Court of Appeals for the Sixth Circuit · 1938
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3Cited by3 opinions
- Prime Securities Corp. v. United StatesCourt of Appeals for the Sixth Circuit · 1941
- American Viscose Corp. v. RothensiesCourt of Appeals for the Third Circuit · 1941
- Utah Oil Refining Co. v. HinckleyCourt of Appeals for the Tenth Circuit · 1941