Legal Opinion
West Shore Fuel, Inc. v. United States
District Court, W.D. New York
Decided January 12, 1978No. Nos. Civ-71-419, Civ-74-394PublishedCited by 1 opinion
1Opinion of the Court
CURTIN, Chief Judge.
In both of these cases, the plaintiffs seek refunds of alleged overpayments of federal income taxes. The cases were consolidated for trial without a jury. The parties have filed stipulations of fact and numerous exhibits. At trial, only one witness was called to testify.
The facts in these cases are not in dispute. On March 1, 1967, a Plan of Merger and Liquidation was filed in accordance with the New York Business Corporation Law, under which American Steamship Corporation (American) was merged into Oswego Steamship Corporation, which continued the business under the name…
2Cases cited9 opinions
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- Securities & Exchange Commission v. National Securities, Inc.Supreme Court of the United States · 1969
- United States v. Cumberland Public Service Co.Supreme Court of the United States · 1950
- Raybestos-Manhattan, Inc. v. United StatesSupreme Court of the United States · 1935
- Commissioner of Internal Revenue v. Union Pac. R. Co.Court of Appeals for the Second Circuit · 1936
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3Cited by1 opinion
- West Shore Fuel, Inc. v. United States of America, Ruth A. Kolb v. United StatesCourt of Appeals for the Second Circuit · 1979