Legal Opinion

Consolidated-Hammer Dry Plate & Film Company, Transferee v. Commissioner of Internal Revenue

Court of Appeals for the Seventh Circuit

Decided May 21, 1963No. 14019PublishedCited by 35 opinions

1Opinion of the Court

SCHNACKENBERG, Circuit Judge.

Consolidated-Hammer Dry Plate & Film Company, Transferee, a Delaware corporation (hereinafter referred to as the taxpayer), has by its petition in this court sought a review of the decision of the Tax Court of the United States in a case involving alleged deficiency in the payment of federal income taxes by Consolidated Photo Engravers and Lithographers Equipment Company, an Illinois corporation (herein referred to as Photo Engravers), for the taxable periods ending November 30, 1950 and August 31, 1951, which were assumed by taxpayer through a merger on the…

2Cases cited8 opinions

  1. North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
  2. Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
  3. American Automobile Assn. v. United StatesSupreme Court of the United States · 1961
  4. Healy v. CommissionerSupreme Court of the United States · 1953
  5. Hatfried, Inc. v. Commissioner of Internal Rev.Court of Appeals for the Third Circuit · 1947

3 more not listed; retrieve them via the Exa API.

3Cited by35 opinions

  1. Thor Power Tool Co. v. CommissionerSupreme Court of the United States · 1979
  2. United States v. Richard L. Kroll, of the Estate of Gertrude O'reilly, DeceasedCourt of Appeals for the Seventh Circuit · 1977
  3. Giesen v. United StatesDistrict Court, W.D. Wisconsin · 1973
  4. Farrara v. CommissionerUnited States Tax Court · 1965
  5. Illinois Power Company v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1986

30 more not listed; retrieve them via the Exa API.

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