1. Home
  2. Browse Decisions
  3. F.Supp.
  4. 109 F.Supp.
  5. 109 F.Supp. 635 (1953)
 

FOLLANSBEE STEEL CORP. v. UNITED STATES

Civ. A. No. 9668.

109 F.Supp. 635 (1953)

FOLLANSBEE STEEL CORP. v. UNITED STATES.

United States District Court W. D. Pennsylvania.

January 22, 1953.

Attorney(s) appearing for the Case

Paul, Lawrence & Rock, Pittsburgh, Pa., for plaintiff.

Charles S. Lyon, Asst. Atty. Gen., Andrew D. Sharpe and Leland T. Atherton, Sp. Assts. to Atty. Gen., and Edward C. Boyle, U. S. Atty., Pittsburgh, Pa., for defendant.

GOURLEY, Chief Judge.

Taxpayer makes the ingenious argument that omission of the words "the taxpayer" from Section 211 of the Revenue Act of 1940 permits a different result from that reached in New Colonial Ice Co. v. Helvering, 1934, 292 U.S. 435, 54 S.Ct. 788, 78 L.Ed. 1348. It may be doubted whether this contention could prevail, even in the absence of subsequent legislation, in view of the legislative history of that statutory provision...

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