Legal Opinion
Luden's, Inc. v. United States
District Court, E.D. Pennsylvania
Decided July 18, 1961No. Civ. A. No. 25978PublishedCited by 5 opinions
1Opinion of the Court
GRIM, District Judge.
This is an action to recover corporate income tax paid because the taxing authorities disallowed a deduction claimed for interest which the taxpayer paid on its debentures.
For an understanding of this case there must be a recital of some corporate history.
William H. Luden, Inc., a Pennsylvania corporation, manufactured and sold cough drops and candies. The manufacturing plant was, and still remains, in Reading, Pennsylvania.
In 1926 or 1927 Daniel W. Dietrich purchased all or substantially all of the outstanding stock of William H. Luden, Inc. Shortly thereafter the name…
2Cases cited6 opinions
- Knetsch v. United StatesSupreme Court of the United States · 1960
- Carl E. Weller and Emily I. Weller v. Commissioner of Internal Revenue, W. Stuart Emmons v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1959
- Kraft Foods Company v. Commissioner of Internal Revenue, (Two Cases)Court of Appeals for the Second Circuit · 1956
- Mullin Bldg. Corp. v. CommissionerUnited States Tax Court · 1947
- Wetterau Grocer Co., Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1950
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3Cited by5 opinions
- Joseph H. Bridges and Lillier J. Bridges v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1963
- Sayles Finishing Plants, Inc. v. The United StatesUnited States Court of Claims · 1968
- Halle v. United StatesDistrict Court, D. Maryland · 1964
- Curry v. CommissionerUnited States Tax Court · 1965
- R. C. Owen Co. v. CommissionerUnited States Tax Court · 1964