Legal Opinion
William Hardy, Inc. v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided February 10, 1936No. 33PublishedCited by 28 opinions
1Opinion of the Court
CHASE, Circuit Judge.
The petitioner is a New York corporation that makes and sells women’s wearing apparel and also sells some imported dresses. From the time it was organized and began to do business in 1921 to and including 1925, it filed its returns on the cash receipts and disbursements basis. Until August 1, 1925, it used the single entry system of bookkeeping in its business, but then changed to the double entry system because it was more suitable. In 1926, after its 1925 return had been filed but before it had been audited, it applied to the commissioner for permission to change from…
2Cases cited5 opinions
- Lucas v. American Code Co.Supreme Court of the United States · 1930
- Brown v. HelveringSupreme Court of the United States · 1934
- Niles Bement Pond Co. v. United StatesSupreme Court of the United States · 1930
- Mt. Vernon Trust Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1935
- Barbas v. CommissionerUnited States Board of Tax Appeals · 1925
3Cited by28 opinions
- Caldwell v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. CaldwellCourt of Appeals for the Second Circuit · 1953
- Ross v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1948
- Commissioner of Internal Revenue v. Mnookin's EstateCourt of Appeals for the Eighth Circuit · 1950
- Standard Paving Co. v. Commissioner of Internal Revenue. Standard Paving Co. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1951
- Commissioner of Internal Revenue v. DwyerCourt of Appeals for the Second Circuit · 1953
23 more not listed; retrieve them via the Exa API.