Legal Opinion
National Brass Works, Inc. v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided June 5, 1953No. 13161PublishedCited by 27 opinions
1Opinion of the Court
STEPHENS, Circuit Judge.
In its income tax return for the year 1944, National Brass Works, Incorporated, petitioner herein, claimed and deducted from its gross income as an ordinary and necessary business expense 1 an amount equal to the sum paid the government on July 17, 1944, “in settlement of the [Office of Price Administration] Administrator’s claim for treble damages on account of violations of ceiling prices for non-ferrous castings under [Revised Maximum Price Regulations] RMPR 125.” The Commissioner of Internal Revenue disallowed the claim and determined a deficiency in petitioner’s…
2Cases cited6 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Yakus v. United StatesSupreme Court of the United States · 1944
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- Jerry Rossman Corporation v. Commissioner of Int. Rev.Court of Appeals for the Second Circuit · 1949
- National Brass Works, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1950
1 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- Dwight A. Ward v. Commissioner of Internal Revenue, Hanna P. Ward v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
- Milford R. Baumgardner and Pearl E. Baumgardner v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1957
- Stockton Harbor Industrial Company v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1954
- Harold Wener v. Commissioner of Internal Revenue, Molly Wener v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1957
- Boyle, Flagg & Seaman, Inc. v. CommissionerUnited States Tax Court · 1955
22 more not listed; retrieve them via the Exa API.