1. Home
  2. Browse Decisions
  3. F.Supp.
  4. 32 F.Supp.
  5. 32 F.Supp. 468 (1940)
 

HORNELL ICE & COLD STORAGE CO. v. UNITED STATES

No. 327.

32 F.Supp. 468 (1940)

HORNELL ICE & COLD STORAGE CO. v. UNITED STATES.

District Court, W. D. New York.

March 25, 1940.

Attorney(s) appearing for the Case

Franklin R. Brown, of Buffalo, N. Y. (Spieth, Taggart, Spring & Annat, of Cleveland, Ohio, of counsel), for plaintiff.

George L. Grobe, U. S. Atty., of Buffalo, N. Y., Joseph J. Doran, Asst. U. S. Atty., of Rochester, N. Y., Samuel O. Clark, Jr., Asst. Atty. Gen., and Andrew D. Sharpe and Paul S. McMahon, Sp. Assts. to Atty. Gen., for defendant.

KNIGHT, District Judge.

Plaintiff sues to recover capital stock taxes aggregating $3,509 paid by it for the taxable years 1933, 1934, and 1935. Defendant moves to dismiss the complaint upon five separate grounds. The only one now urged is that the complaint fails to state a valid cause of action. The taxes aforesaid were paid for the taxable year ending June 30, 1933, pursuant to Sections 215 and 216 of the National Industrial Recovery Act, 48 Stat. 207, 208, and...

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