Legal Opinion
Lane-Wells Co. v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided March 22, 1943No. 10183PublishedCited by 12 opinions
1Opinion of the Court
The opinion filed in this case on February 10, 1943, is hereby withdrawn, and the following substituted therefor:
DENMAN, Circuit Judge.
The petitioning corporations seek a review of a decision of the United States Board of Tax Appeals, now Tax Court of the United States, sustaining respondent’s determination of deficiencies and penalties on income surtax for the tax years 1934, 1935 and 1936 under the personal holding company income tax provisions of the Revenue Acts of 1934 and 1936.
On June 1, 1939, the Commissioner of Internal Revenue mailed to the Technicraft Engineering Corporation,…
2Cases cited9 opinions
- Zellerbach Paper Co. v. HelveringSupreme Court of the United States · 1934
- Germantown Trust Co. v. CommissionerSupreme Court of the United States · 1940
- Helvering v. KehoeSupreme Court of the United States · 1940
- Mabel Elevator Co. v. CommissionerUnited States Board of Tax Appeals · 1925
- United States v. TillinghastCourt of Appeals for the First Circuit · 1934
4 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Commissioner v. Lane-Wells Co.Supreme Court of the United States · 1944
- Marko Durovic v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1973
- R. Simpson & Co. v. CommissionerSupreme Court of the United States · 1944
- Martin L. Springfield, Dba Douglas Motors, Plaintiff-Counter-Defendant-Appellant v. United States of America, Defendant-Counter-Claimant-AppelleeCourt of Appeals for the Ninth Circuit · 1996
- Portable Industries, Inc. v. CommissionerUnited States Tax Court · 1955
7 more not listed; retrieve them via the Exa API.