1. Home
  2. Browse Decisions
  3. F.2d
  4. 38 F.2d
  5. 38 F.2d 69 (1930)
 

SUPERHEATER CO. v. COMMISSIONER OF INTERNAL REVENUE

No. 118.

38 F.2d 69 (1930)

SUPERHEATER CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Second Circuit.

February 3, 1930.

Attorney(s) appearing for the Case

George E. Holmes, of New York City (Valentine B. Havens and Jacob Mertens, Jr., both of Washington, D. C., of counsel), for petitioner.

G. A. Youngquist, Asst. Atty. Gen., and Sewall Key and Andrew D. Sharpe, both of Washington, D. C. (C. M. Charest, General Counsel, and R. N. Shaw, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for respondent.

Before MANTON, L. HAND, and MACK, Circuit Judges.

L. HAND, Circuit Judge.

The petitioner is a New York company, the successor of a Delaware company, called the Locomotive Superheater Company, with which, for the purposes of this case, it may be identified. The Locomotive Company in 1919 owned some shares in a British company, which the British Public Trustee had seized during the Great War. Wishing to re-establish its interest in the company, the Locomotive Company offered...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases