Legal Opinion
Updike v. United States
Court of Appeals for the Eighth Circuit
Decided December 1, 1925No. 6873PublishedCited by 51 opinions
1Opinion of the Court
VAN VALKENBURGH, Circuit Judge.
July 1, 1910, the Missouri Valley Elevator Company was duly organized as a corporation under the laws of the state of Nebraska, with a capital stock of $150,000. Its principal office and place of business was at Omaha, in said state. For the purpose of return, assessment, and computation of taxes due under the revenue laws of the United States, it had established a fiscal year beginning on July 31 and ending May 31. On August 1, 1917, it held a meeting of all its stockholders, at which time it was voted that a deed ofc“ conveyance of all its real estate,…
2Cases cited20 opinions
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
- Maryland Casualty Co. v. United StatesSupreme Court of the United States · 1920
- Meriwether v. GarrettSupreme Court of the United States · 1880
- Sawyer v. HoagSupreme Court of the United States · 1873
- Wood v. DummerU.S. Circuit Court for the District of Maine · 1824
15 more not listed; retrieve them via the Exa API.
3Cited by51 opinions
- Scott v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1941
- Vestal v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1945
- Hatch v. Morosco Holding Co.Court of Appeals for the Second Circuit · 1931
- Benoit v. CommissionerUnited States Tax Court · 1955
- Hagaman v. CommissionerUnited States Tax Court · 1993
46 more not listed; retrieve them via the Exa API.