CROWN CENTRAL PETROLEUM CORP.
v.
BATES

U.S. | 1930-04-21
No. 709
281 U.S. 743 Supreme Court of the United States (1930) Positive Treatment
Cited by 4 cases

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  • …2 Cir., 1933, 62 F. 2d 505. This result has obtained even where the taxpayer was required to set up a fund to repay the money at a future date. Cleveland R. Co. v. Commissioner of Internal Revenue, 6 Cir., 1929, 36 F. 2d 347 certiorari denied 1930, 281 U.S. 743, 50 S. Ct. 348, 74 L.Ed. 1156. Furthermore, the provisions for distributions by way of dividends or upon dissolution to shareholders did not in any way restrict the use of the money for corporate purposes. Neither the equation for distribution nor t…
  • Vaught v. Charleston Nat. Bank, 62 F.2d 817 (10th Cir. 1933)
    …19, 23; Tietsort v. Irwin (C. C. A. 6) 9 F.(2d) 65; Church v. Harnit (C. C. A. 6) 35 F.(2d) 499, certiorari denied 281 U. S. 732, 50 S. Ct. 247, 74 L. Ed. 1148; Crown Central Petroleum Corp. v. Bates (C. C. A. 5) 37 F.(2d) 508, certiorari denied 281 U. S. 743, 50 S. Ct. 348, 74 L. Ed. 1156; Pew v. First Nat. Bank, 130 Mass. 391, 395; Wilgus, Cases on Private Corporations, p. 1757; Thompson on Corporations, (3d Ed.) Ch. 66, §§ 1825-1829; Sub ject note, L. R. A. 1917F, 319. In the Fitzgerald Case, supra,…
  • Jones v. Foster, 70 F.2d 200 (4th Cir. 1934)
    …[*204] Vaught v. Charleston National Bank, 62 F.(2d) 817 (C. C. A. 10); Denman v. Richardson, 292 F. 19, 23 (C. C. A. 9); Tietsort v. Irwin, 9 F.(2d) 65 (C. C. A. 6); Crown Cent. Pet. Corp. v. Bates, 37 F.(2d) 508 (C. C. A. 5); certiorari denied 281 U. S. 743, 50 S. Ct. 348, 74 L. Ed. 1156; Wood v. Lost Lake Mfg. Co., 23 Or. 20; 23 P. 848, 37 Am. St. Rep. 651; Enders v. Northwest Trust Co., 125 Or. 674, 268 P. 49; Rugger v. Mt. Hood Elec. Co., 143 Or. 193, 20 P.(2d) 412, 421, 21 P.(2d) 1100; Barrensteche…

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