COMMISSIONER OF INTERNAL REVENUE v. AUTO STROP SAFETY RAZOR CO., INC.

No. 110.

74 F.2d 226 (1934)

COMMISSIONER OF INTERNAL REVENUE v. AUTO STROP SAFETY RAZOR CO., Inc.

Circuit Court of Appeals, Second Circuit.

December 10, 1934.


Attorney(s) appearing for the Case

Frank J. Wideman, Asst. Atty. Gen., and Sewall Key, and Norman D. Keller, Sp. Assts. to Atty. Gen., for petitioner.

Laurence Arnold Tanzer, of New York City, and John W. Townsend, of Washington, D. C., for respondent.

Before L. HAND, SWAN, and CHASE, Circuit Judges.


CHASE, Circuit Judge.

The predecessor of the respondent, Auto Strop Safety Razor Company, owed the Auto Strop Company, in 1926, $2,170,478.98 on account of royalties, loans, and interest. In that year the Auto Strop Company was dissolved and all of its assets were distributed in liquidation to the Autan Transfer Corporation which owned all of its stock.

The Autan Transfer Corporation also owned all of the stock of the Auto Strop Safety Razor Company, and on...

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