Legal Opinion
Renton Inv. Co. v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided November 6, 1942No. 8008PublishedCited by 4 opinions
1Opinion of the Court
JONES, Circuit Judge.
The Commissioner of Internal Revenue assessed a deficiency in surtax and penalty against the petitioner for the year 1937 on the basis that it was a personal holding company. The Board of Tax Appeals sustained the assessment and the matter is now before us for review on the taxpayer’s petition. The question here involved is whether the petitioner was a personal holding company within the contemplation of Secs. 352, 353 and 354 of the Act of 1936 as amended by the Act of 1937, c. 815, § 1, 50 Stat. 813.1
As defined by Sec. 352(a), a “personal holding company” means any…
2Cases cited12 opinions
- Old Colony Railroad v. CommissionerSupreme Court of the United States · 1932
- Helvering v. Southwest Consolidated Corp.Supreme Court of the United States · 1942
- Girard Inv. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1941
- O'Sullivan Rubber Co. v. Commissioner of Int. Rev.Court of Appeals for the Second Circuit · 1941
- Noteman v. WelchCourt of Appeals for the First Circuit · 1939
7 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Stitzel-Weller Distillery, Inc. v. United StatesDistrict Court, W.D. Kentucky · 1949
- Alvord v. CommissionerUnited States Tax Court · 1959
- Alvord v. CommissionerUnited States Tax Court · 1959
- Alvord v. CommissionerUnited States Tax Court · 1959