Legal Opinion
Standard Knitting Mills, Inc. v. Commissioner
Court of Appeals for the Sixth Circuit
Decided February 8, 1944No. 9587PublishedCited by 8 opinions
1Opinion of the Court
MARTIN, Circuit Judge.
The taxpayer, Standard Knitting Mills,. Inc., petitions this court to review a decision of the Board of Tax Appeals (now the United States Tax Court) determining a deficiency of $8,301.47 in unjust enrichment tax for 1935, pursuant to tax liability imposed under Section 501(a) (1) of the Revenue Act of 1936, 26 U.S.C.A.Int.Rev. Code, § 700(a) (1), “equal to 80 per centum of that portion of the net income from the sale of articles with respect to which a Federal excise tax was imposed on such-person but not paid which is attributable to shifting to others to any extent…
2Cases cited14 opinions
- Helvering v. TaylorSupreme Court of the United States · 1935
- Anniston Manufacturing Co. v. DavisSupreme Court of the United States · 1937
- Scott v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1941
- Honorbilt Products, Inc. v. CommissionerCourt of Appeals for the Third Circuit · 1941
- Standard Knitting Mills v. CommissionerUnited States Board of Tax Appeals · 1942
9 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Commissioner of Internal Revenue v. Erie Forge Co.Court of Appeals for the Third Circuit · 1948
- Cherokee Textile Mills v. CommissionerCourt of Appeals for the Sixth Circuit · 1947
- Franklin Peanut Co. v. CommissionerCourt of Appeals for the Fourth Circuit · 1944
- Taylor v. CommissionerUnited States Tax Court · 1987
- Barnette v. CommissionerUnited States Tax Court · 1992
3 more not listed; retrieve them via the Exa API.