Legal Opinion

United States v. Whyel

District Court, W.D. Pennsylvania

Decided January 19, 1927No. 1227PublishedCited by 13 opinions

1Opinion of the Court

THOMSON, District Judge.

This is a bill in equity brought by the United States against Harry Whyel and George Whyel, former stockholders of the Whyel Coal Company, to collect an additional corporation income and profits tax assessed against said corporation for the year 1918.

The Whyel Coal Company was a West Virginia corporation, which, from 1914 to 1918, inclusive, operated in Marion county, W. Va., with its office and headquarters in Uniontown, Pa. The corporation having liquidated and surrendered its charter on January 10, 1919, the two defendants herein received all the corporate assets,…

2Cases cited3 opinions

  1. In re Temtor Corn & Fruit Products Co.District Court, E.D. Missouri · 1924
  2. Eliot Nat. Bank v. GillCourt of Appeals for the First Circuit · 1914
  3. Stevens v. Alabama State Land Co.Supreme Court of Alabama · 1898

3Cited by13 opinions

  1. Bucci v. Wachovia Bank, N.A.District Court, E.D. Pennsylvania · 2008
  2. Union-May-Stern Company v. Industrial CommissionMissouri Court of Appeals · 1954
  3. Harris v. EganSupreme Court of Connecticut · 1948
  4. United States v. CLEVELAND, P. & ER CO.Court of Appeals for the Sixth Circuit · 1930
  5. Trustees for Ohio & Big Sandy Coal Co. v. Com'r of Int. Rev.Court of Appeals for the Fourth Circuit · 1930

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