Legal Opinion
Commissioner of Internal Revenue v. Whitney
Court of Appeals for the Second Circuit
Decided August 11, 1948No. 233-245, Dockets 20877-20889PublishedCited by 57 opinions
1Opinion of the Court
CLARK, Circuit Judge.
For many years the partnership of J. P. Morgan & Co. carried on a general banking business in New York City in the firm name, and in Philadelphia under the name of Drexel & Company. In the latter part of 1939 the partners decided that their New York business should be incorporated as a trust company, and arrangements to that end — which involved also the complete separation of the Philadelphia business— were completed in March, 1940. On March 29, the State Superintendent of Banks issued a certificate authorizing J. P. Morgan & Co. Incorporated to transact the business of…
2Cases cited30 opinions
- Higgins v. SmithSupreme Court of the United States · 1940
- Dobson v. CommissionerSupreme Court of the United States · 1944
- Trust Under the Will of Bingham v. CommissionerSupreme Court of the United States · 1945
- Burnet v. LeiningerSupreme Court of the United States · 1932
- Neuberger v. CommissionerSupreme Court of the United States · 1940
25 more not listed; retrieve them via the Exa API.
3Cited by57 opinions
- United States v. Ben J. Slutsky and Julius Slutsky, D/B/A "The Nevele"Court of Appeals for the Second Circuit · 1973
- In Re DeckerDistrict Court, W.D. Virginia · 1969
- Pike v. CommissionerUnited States Tax Court · 1965
- Randolph Products Co. v. ManningCourt of Appeals for the Third Circuit · 1949
- A.E. Staley Mfg. Co. v. CommissionerUnited States Tax Court · 1995
52 more not listed; retrieve them via the Exa API.