Legal Opinion
Sportwear Hosiery Mills v. Commissioner
Court of Appeals for the Third Circuit
Decided June 25, 1942No. 7922PublishedCited by 13 opinions
1Opinion of the Court
GOODRICH, Circuit Judge.
The petitioner, a corporation with principal place of business in ' Pennsylvania, seeks review of the action of the Board of Tax Appeals affecting its liability for income and unjust enrichment taxes for the year 1936. There are three questions involved.
The first has to do with the correctness of the Commissioner’s action regarding the deduction made for salary for Fannie Goldberg, secretary of the corporation. She became the owner in 1936 of % of the common and % of the preferred stock of the company. She was thereafter voted $125 per week salary. This amount, so far…
2Cases cited28 opinions
- United States v. ButlerSupreme Court of the United States · 1936
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- Bogardus v. CommissionerSupreme Court of the United States · 1937
- Fawcus MacHine Co. v. United StatesSupreme Court of the United States · 1931
- Black Motor Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1942
23 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Clínica Dr. Mario Juliá, Inc. v. Secretario de HaciendaSupreme Court of Puerto Rico · 1954
- United States v. BurdickCourt of Appeals for the Third Circuit · 1954
- United States v. RobertsonCourt of Appeals for the Tenth Circuit · 1951
- Smith v. Manning (Two Cases)Court of Appeals for the Third Circuit · 1951
- Arundel-Brooks Concrete Corp. v. Commissioner of Int. Rev.Court of Appeals for the Fourth Circuit · 1942
8 more not listed; retrieve them via the Exa API.