Legal Opinion
Cherokee Textile Mills v. Commissioner
Court of Appeals for the Sixth Circuit
Decided March 24, 1947No. Nos. 10334, 10335PublishedCited by 8 opinions
1Opinion of the Court
MARTIN, Circuit Judge.
The claim of petitioner, Cherokee Textile Mills, for refund of $105,198.80 of processing taxes, was reduced to an award of $1,070.06 by the Tax Court of the United States. The Commissioner of Internal Revenue, who rejected the claim in en*686tirety, has also petitioned for review, praying this court to modify the decision of the Tax Court by holding that the taxpayer is due no refund whatever.
The case has been here before under the style of Cherokee Spinning Co. v. Commissioner of Internal Revenue, 6 Cir., 143 F.2d 587, the petitioner having since then changed its corporate…
2Cases cited29 opinions
- United States v. ButlerSupreme Court of the United States · 1936
- Dobson v. CommissionerSupreme Court of the United States · 1944
- John Kelley Co. v. CommissionerSupreme Court of the United States · 1946
- Anniston Manufacturing Co. v. DavisSupreme Court of the United States · 1937
- Angelus Milling Co. v. CommissionerSupreme Court of the United States · 1945
24 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- United States v. E. L. Bruce Co., IncCourt of Appeals for the Sixth Circuit · 1950
- McGah v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1954
- Estate of Anne P. Bird, Deceased, Norman L. Bird, Administrator v. United StatesCourt of Appeals for the Sixth Circuit · 1976
- Republic Pictures Corp. v. Security-First Nat. Bank of Los AngelesCourt of Appeals for the First Circuit · 1952
- Charles A. Polizzi v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1957
3 more not listed; retrieve them via the Exa API.