Legal Opinion
Charleston Lumber Co. v. United States
District Court, S.D. West Virginia
Decided July 27, 1937No. 3490PublishedCited by 7 opinions
1Opinion of the Court
McCLINTIC, District Judge.
This suit was instituted to recover the sum of $9,077.93, with interest thereon from the dates of payment, alleged to have been illegally collected from the petitioner, Charleston Lumber Company, by the respondent, the United States of America. The controversy involves the sole question of whether the petitioner was in the year 1924 liable for additional taxes under section 220 of the Revenue Act of 1924 (43 Stat. 277) relating to the accumulation of profits by corporations for the purpose of preventing the imposition of surtaxes upon their shareholders. The…
2Cases cited21 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Helvering v. TaylorSupreme Court of the United States · 1935
- Helvering v. Independent Life InsuranceSupreme Court of the United States · 1934
- United Business Corporation v. Commissioner of Int. Rev.Court of Appeals for the Second Circuit · 1933
- United Business Corp. of Am. v. CommissionerUnited States Board of Tax Appeals · 1930
16 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- F. E. Watkins Motor Co. v. CommissionerUnited States Tax Court · 1958
- Duke Laboratories, Inc. v. United StatesDistrict Court, D. Connecticut · 1963
- Mead Corporation v. Commissioner of Internal Rev.Court of Appeals for the Third Circuit · 1940
- Trico Products Corporation v. McGowanDistrict Court, W.D. New York · 1946
- Flora v. United StatesSupreme Court of the United States · 1960
2 more not listed; retrieve them via the Exa API.