Legal Opinion
Redler Conveyor Company v. Commissioner of Internal Revenue
Court of Appeals for the First Circuit
Decided June 7, 1962No. 5886PublishedCited by 17 opinions
1Opinion of the Court
WOODBURY, Chief Judge.
This is a petition to review a decision of the Tax Court of the United States holding that certain sums received by the taxpayer-petitioner during its tax years 1939, 1940, 1945 and 1946 were payments of royalties and therefore constituted personal holding company income under the applicable statutes. Section 403(a) of the Revenue Act of 1938, 52 Stat. 558; Section 502(a) of the Internal Revenue Code of 1939, 26 U.S.C. § 502(a) quoted in the margin. 1
The taxpayer-petitioner, Redler Conveyor Company, a Massachusetts corporation and the owner of a number of United States…
2Cases cited3 opinions
- Waterman v. MacKenzieSupreme Court of the United States · 1891
- E. W. Bliss Co. v. United StatesSupreme Court of the United States · 1920
- Ernest A. Walen v. United StatesCourt of Appeals for the First Circuit · 1959
3Cited by17 opinions
- Thomas L. Fawick and Marie Fawick v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1971
- United States Mineral Products Co. v. CommissionerUnited States Tax Court · 1969
- Albert A. Mros and Doris Mros v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1974
- Kueneman v. CommissionerUnited States Tax Court · 1977
- Estate of George T. Klein v. Comm'rUnited States Tax Court · 1973
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