1. Home
  2. Browse Decisions
  3. F.2d
  4. 188 F.2d
  5. 188 F.2d 745 (1951)
 

NEMOURS CORP. v. UNITED STATES

No. 10343.

188 F.2d 745 (1951)

NEMOURS CORP. v. UNITED STATES.

United States Court of Appeals Third Circuit.

Decided April 19, 1951.

Attorney(s) appearing for the Case

Melva Graney, Washington, D. C. (Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, Lee A. Jackson, Harvey M. Spear, Special Assts. to Atty. Gen., William Marvel, U. S. Atty., Francis A. Reardon, Asst. U. S. Atty., Wilmington, Del., on the brief), for appellant.

Laurence Graves, New York City, for appellee.

Before GOODRICH, McLAUGHLIN and STALEY, Circuit Judges.

GOODRICH, Circuit Judge.

This case involves the application of the 1942 tax statute upon an application for refund brought by the taxpayer to get back undistributed profits surtaxes paid by it for the taxable year 1936. The taxpayer's claim for refund was refused by the Commissioner and it successfully sued for the amount claimed in the District Court of Delaware.1 The Government appeals. The factual questions are all settled by a stipulation...

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