Legal Opinion
Horn & Hardart Baking Co. v. United States
District Court, E.D. Pennsylvania
Decided August 21, 1940No. 646 CivilPublishedCited by 6 opinions
1Opinion of the Court
WELSH, District Judge.
This case presents a single issue as to whether a dividend paid by the Automat Company to Plorn & Hardart Baking Company on June 15, 1929, was in the nature of a liquidating dividend or one declared in the ordinary course of a go"ing business. The facts and circumstances are set forth in stipulations constituting the sole evidence, and from which we find the following pertinent facts: '
The plaintiff seeks to recover $1,515.75 with interest,' representing a portion of its income tax for the fiscal year ending September 30, 1930, a claim for refund having been made by the…
2Cases cited5 opinions
- Kennemer v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1938
- Guild v. CommissionerUnited States Board of Tax Appeals · 1930
- Holmby Corporation v. Commissioner of Internal Rev.Court of Appeals for the Ninth Circuit · 1936
- Holmby Corp. v. CommissionerUnited States Board of Tax Appeals · 1933
- Kennemer v. CommissionerUnited States Board of Tax Appeals · 1937
3Cited by6 opinions
- Beretta v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1944
- Donald L. Mains and Joyce G. Mains v. United States of America, F. E. Gooding v. United StatesCourt of Appeals for the Sixth Circuit · 1975
- Herbert A. Nieman & Co. v. CommissionerUnited States Tax Court · 1959
- Herbert A. Nieman & Co. v. CommissionerUnited States Tax Court · 1959
- Hewgley v. Stone Tax Com'r.Mississippi Supreme Court · 1946
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