COMMERCE CO. v. UNITED STATES

No. 12357.

171 F.2d 189 (1948)

COMMERCE CO. v. UNITED STATES.

United States Court of Appeals Fifth Circuit.

December 7, 1948.


Attorney(s) appearing for the Case

Charles H. Draper, of Houston, Tex., for appellant.

Theron L. Caudle, Asst. Atty. Gen., Brian S. Odem, U. S. Atty., and Joseph W. Cash, Asst. U. S. Atty., both of Houston, Tex., and Carlton Fox, Sp. Asst. to the Atty. Gen., for appellee.

Before HOLMES, WALLER, and LEE, Circuit Judges.


LEE, Circuit Judge.

The Commerce Company sued the United States pursuant to provisions of Section 24 of the Judicial Code, Title 28 U.S.C.A. § 41(20) [now § 1346], to recover portions of income taxes for the period of January 1, 1938, to September 23, 1938, paid by it as transferee of the assets and liabilities of State Properties Corporation, and for portions of its own income taxes for the fiscal year June 1, 1938, to May 31, 1939. The district court rendered...

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