Legal Opinion
Olds & Whipple v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided February 4, 1935No. 20PublishedCited by 21 opinions
1Opinion of the Court
MANTON, Circuit Judge.
The petitioner seeks a review of deficiencies in income taxes declared by the respondent for the years 1927, 1928, and 1929, pursuant to sections 1002, 1003 of the Revenue Act of 1926, c. 27, 44 Stat. 110 (26 US CA §§ 1225, 1226), and section 1001 (a), as amended by section 1101 (a) of the Revenue Act of 1932, c. 209, 47 Stat. 169, 286 (26 USCA § 1224). The petitioner is a Connecticut corporation, incorporated in 1921 succeeding to the partnership of Frank IT. Whipple and Alfred A. Olds, which dealt in farm supplies and fertilizers. Common stock of the corporation…
2Cases cited8 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Handy & Harman v. BurnetSupreme Court of the United States · 1931
- Dresser v. United StatesUnited States Court of Claims · 1932
- Deeds v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1931
- Coalinga-Mohawk Oil Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1933
3 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Mahler v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1941
- Olds & Whipple, Inc. v. United StatesUnited States Court of Claims · 1938
- Jones v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1939
- Boehm v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1945
- Montgomery v. United StatesUnited States Court of Claims · 1938
16 more not listed; retrieve them via the Exa API.