Legal Opinion
JM Smucker Co. v. Keystone Stores Corporation
District Court, W.D. Pennsylvania
Decided May 6, 1935No. 2424Published
1Opinion of the Court
SCHOONMAKER, District Judge.
The United States presented' to the special master for payment out of the funds in the hands of the receiver, an income tax claim of $36,795.92 for the year 1928, with interest thereon from August 23, 1930. The receiver objected to allowance of claim, and the special master, after hearings, disallowed it.
The case now comes into the court on exceptions to the special master’s report for the disallowance of this claim.
The question involved is whether or not the defendant, Keystone Stores Corporation, which came into corporate existence on September 21, 1927, as a…
2Cases cited6 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Continental Insurance v. United StatesSupreme Court of the United States · 1922
- Petry v. Harwood Electric Co.Supreme Court of Pennsylvania · 1924
- Pennsylvania Utilities Co. v. Public Service CommissionSuperior Court of Pennsylvania · 1918
- Industrial Cotton Mills Co. v. Commissioner of Int. Rev.Court of Appeals for the Fourth Circuit · 1932
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