Legal Opinion
Barber Oil Corporation v. Manning
District Court, D. New Jersey
Decided October 25, 1955No. Civ. A. 129-53, 12692-53PublishedCited by 13 opinions
1Opinion of the Court
MODARELLI, District Judge.
These actions are claims for refunds of corporate taxes. In an order by this court dated May 18, 1954, Barber Oil Corporation, etc. v. Manning, etc., Civil 129-53, was consolidated for trial with Barber Oil Corporation, etc. v. Manning, etc., Civil 692-53; it was also ordered that the initial determinations by this court would be'on two questions of law: (1) Whether plaintiff's unadjusted basis for “the property interests in Venezuela sold' by it on July 11, 1946, is the fair market value of the property exchanged for such interests on July 12, 1923, (reduced by the…
2Cases cited2 opinions
- Hazeltine Corp. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1937
- Forstmann v. RogersCourt of Appeals for the Third Circuit · 1942
3Cited by13 opinions
- Moore-McCormack Lines, Inc. v. CommissionerUnited States Tax Court · 1965
- United States v. Waterman Steamship CorporationCourt of Appeals for the Fifth Circuit · 1964
- Waterman Steamship Corporation v. United StatesDistrict Court, S.D. Alabama · 1962
- Socony Mobil Oil Co. v. United StatesUnited States Court of Claims · 1961
- American President Lines, Ltd. v. United StatesDistrict Court, D. Delaware · 1958
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