Legal Opinion
Woolrich Woolen Mills v. United States
Court of Appeals for the Third Circuit
Decided April 19, 1961No. 13331PublishedCited by 21 opinions
1Opinion of the Court
KALODNER, Circuit Judge.
Is the cost of construction of a filtration plant for treatment of waste from a woolen mill made mandatory by a State anti-pollution law deductible as an ordinary and necessary business expense under Section 23(a) (1) (A) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 23(a) (1) (A)?
That is the primary question presented by this appeal from the judgment of the District Court for the Middle District of Pennsylvania which answered it in the affirmative. 1
A collateral issue relates to the year or years, in which the deduction, if permissible, may be taken by a…
2Cases cited12 opinions
- Matter of Willis C. Pioch, Bankrupt, Willis C. PiochCourt of Appeals for the Third Circuit · 1956
- Hotel Sulgrave, Inc. v. CommissionerUnited States Tax Court · 1954
- Sachs v. Commissioner of Internal Revenue. Slaymaker Lock Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1953
- Russell Box Co. v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1953
- Heininger v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1943
7 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- E. I. Du Pont De Nemours and Company v. United StatesCourt of Appeals for the Third Circuit · 1970
- Dolese v. United StatesCourt of Appeals for the Tenth Circuit · 1979
- Abraham Teitelbaum v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1961
- National Starch and Chemical Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1990
- A.E. Staley Mfg. Co. v. CommissionerUnited States Tax Court · 1995
16 more not listed; retrieve them via the Exa API.