Legal Opinion
Hadden v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided May 11, 1931No. 236PublishedCited by 20 opinions
1Opinion of the Court
MANTON, Circuit Judge.
The United Thacker Coal Company began business in January, 1994. From that time until April 39, 1917, its expenses exceeded its income by $833,862.92, and from March 1, 1913, to April 39, 1917, the excess was $329,549.22. It had no profits from its organization until March 1, 1913. The net earnings or profits from April 39, 1917, to December 29, 1917, were $495,949.97, which resulted from the sale of capital assets. The amount of the gain, basing it upon the value of March 1, 1913, from the sale of its capital assets in September, 1917, stated separately from their…
2Cases cited8 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- Maryland Casualty Co. v. United StatesSupreme Court of the United States · 1920
- Southern Pacific Co. v. LoweSupreme Court of the United States · 1918
- Willcuts v. Milton Dairy Co.Supreme Court of the United States · 1927
- Sweets Co. of America, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
3 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Helvering v. Alworth TrustCourt of Appeals for the Eighth Circuit · 1943
- Roy C. Demmon and Mary Scofield Demmon (Husband and Wife) and Mary Scofield Demmon, Trustee U 19-1-48 v. The United States of AmericaCourt of Appeals for the Seventh Circuit · 1963
- Mazzocchi Bus Co. v. CommissionerCourt of Appeals for the Third Circuit · 1994
- Mazzocchi Bus Co. v. CommissionerUnited States Tax Court · 1993
- Webb v. CommissionerUnited States Tax Court · 1977
15 more not listed; retrieve them via the Exa API.