Cortland Specialty Co. v. Commissioner of Internal Rev.
Decided July 29, 1932. Harrie Brigham Chase wrote the opinion for the court.
60 F.2d 937 · Cited 124 times
Official text
Read the full opinion (CourtListener)
We don’t host opinion text or publish a summary of this ruling — read the official public-domain text for the court’s holding and reasoning, and verify against the primary source.
Precedents cited
Decisions in our collection this opinion relies on, ordered by how often it cites each. Cases we publish link through; others open the full text.
- Railroad Co. v. Georgia · 98 U.S. 359
Cited by
Later opinions in our collection that cite this decision.
- United States v. City of Palm Beach Gardens · 466 F. Supp. 1155
- Travis-Edwards, Inc. v. Texas-Edwards, Inc. · 299 So. 2d 389
- Heating Equipment Manufacturing Co. v. Franchise Tax Board · 228 Cal. App. 2d 290
- Ladjevardian v. Laidlaw-Coggeshall, Inc. · 431 F. Supp. 834
- Cargo Partner AG v. Albatrans Inc. · 207 F. Supp. 2d 86
- Lloyd-Smith v. Commissioner of Internal Revenue · 116 F.2d 642
- United States v. Niagara Hudson Power Corporation · 53 F. Supp. 796
- American Gas & Elec. Co. v. Commissioner of Internal Rev. · 85 F.2d 527
- McCarthy v. Osborn · 65 So. 2d 776
- Commissioner of Internal Revenue v. Tyng · 106 F.2d 55
- Maine Steel, Inc. v. United States · 174 F. Supp. 702
- American Security & Trust Co. v. Tait · 5 F. Supp. 337
- L. & E. STIRN, INC. v. Commissioner of Internal Rev. · 107 F.2d 390
- First Federal Savings & Loan Ass'n v. United States · 452 F. Supp. 32
- National Bank of Commerce of Norfolk v. United States · 158 F. Supp. 887
- Zeiler v. Work Wear Corp. · 450 F. Supp. 891
- PPL Electric Utilities Corp. v. PUC
Explore from here
Harrie Brigham Chase’s Judicial Record · Second Circuit · How we source opinions
Source: opinion metadata, authorship, and citation counts from the Free Law Project’s CourtListener bulk data (public domain). Data last verified 2026-07-09. Informational only; verify against the primary source before relying. Not a consumer report (FCRA).