Legal Opinion

Commissioner of Internal Rev. v. PIEDRAS NEGRAS B. CO.

Court of Appeals for the Fifth Circuit

Decided April 3, 1942No. 10035Published

1Opinion of the Court

127 F.2d 260 (1942)

COMMISSIONER OF INTERNAL REVENUE

v.

PIEDRAS NEGRAS BROADCASTING CO.

No. 10035.

Circuit Court of Appeals, Fifth Circuit.

April 3, 1942.

Bernard Chertcoff, Sewall Key, and J. Louis Monarch, Sp. Assts. to the Atty. Gen., Samuel O. Clark, Jr., Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and Vernon F. Weekley, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for petitioner.

Robert Ash, of Washington, D. C., for respondent.

Before HUTCHESON, HOLMES, and McCORD, Circuit Judges.

HOLMES, Circuit Judge.

The respondent is a corporation…

Also in this document: Dissent.

2Cases cited4 opinions

  1. Commissioner of Internal Revenue v. East Coast Oil Co.Court of Appeals for the Fifth Circuit · 1936
  2. Commissioner of Internal Rev. v. PIEDRAS NEGRAS B. CO.Court of Appeals for the Fifth Circuit · 1942
  3. Helvering v. SteinCourt of Appeals for the Fourth Circuit · 1940
  4. Commissioner of Int. Rev. v. Hawaiian Philippine Co.Court of Appeals for the Ninth Circuit · 1939

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API