Legal Opinion
Commissioner of Int. Rev. v. Brooklyn Union Gas Co.
Court of Appeals for the Second Circuit
Decided January 9, 1933No. 25PublishedCited by 24 opinions
1Opinion of the Court
SWAN, Circuit Judge.
The income tax in dispute is that of the Brooklyn Union Gas Company and its five subsidiary corporations for the taxable year 1922. The respondent and its subsidiaries were engaged in the manufacture, distribution, and sale of illuminating gas in Brooklyn and its environs. Beginning- with the year 1916, some or all of these companies were continuously involved in rate litigation until the controversies were settled in their favor in 1922. Out of this litigation has arisen a dispute as to the amount of their taxable income for that year. Voluminous findings of fact are set…
2Cases cited7 opinions
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- Continental Tie & Lumber Co. v. United StatesSupreme Court of the United States · 1932
- Uncasville Mfg. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1932
- Board v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1931
- Louisville & N. R. v. BosworthDistrict Court, E.D. Kentucky · 1913
2 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Hope v. CommissionerUnited States Tax Court · 1971
- Fifth Ave. Coach Lines,Inc. v. CommissionerUnited States Tax Court · 1959
- Karl and Hilda Hope, in Nos. 71-1993, 71-1994 v. Commissioner of Internal Revenue, in No. 71-1995Court of Appeals for the Third Circuit · 1973
- Jamaica Water Supply Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1942
- Aldridge v. CommissionerUnited States Tax Court · 1968
19 more not listed; retrieve them via the Exa API.