S. SLATER & SONS v. WHITE

No. 3629.

119 F.2d 839 (1941)

S. SLATER & SONS, Inc., v. WHITE, Formerly Collector of Internal Revenue.

Circuit Court of Appeals, First Circuit.

May 16, 1941.


Attorney(s) appearing for the Case

Norris Darrell, of New York City (George R. Stobbs, of Worcester, Mass., and Sullivan & Cromwell, of New York City, on the brief), for appellant.

Louise Foster, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key and Fred J. Neuland, Sp. Assts. to Atty. Gen., and Edmund J. Brandon and C. Keefe Hurley, both of Boston, Mass., on the brief), for appellee.

Before MAGRUDER and MAHONEY, Circuit Judges, and HARTIGAN, District Judge.


MAGRUDER, Circuit Judge.

Plaintiff appeals from a judgment for the defendant in an action to recover back certain corporate income taxes alleged to have been wrongfully assessed and collected for the taxable year 1929. The question is how losses and gains of affiliated companies — particularly, a preaffiliation loss of one of the companies in 1926 — are to be offset in relation to one another in a consolidated...

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