Legal Opinion
Economy Savings & Loan Co. v. Commissioner of Int. Rev.
Court of Appeals for the Sixth Circuit
Decided December 5, 1946No. 10197PublishedCited by 33 opinions
1Opinion of the Court
HICKS, Circuit Judge.
Petitioner, The Economy Savings and Loan Company, seeks a review of a decision of the Tax Court affirming the action of the Commissioner of Internal Revenue in assessing against petitioner a deficiency in income and excess profits taxes in the respective amounts of $27,951.39 and $22,-535.91, and a penalty of $5,633.95 in excess profits tax for the fiscal year ending September 30, 1940.
The facts were stipulated, and, as found by the Tax Court, are briefly as follows:
Petitioner, a building and loan association, was incorporated in 1892 under the Building and Loan…
2Cases cited2 opinions
- Maryland Casualty Co. v. United StatesSupreme Court of the United States · 1920
- Helvering v. Morgan's, Inc.Supreme Court of the United States · 1934
3Cited by33 opinions
- Sanderling, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1978
- Stevens Bros. Foundation, Inc. v. CommissionerUnited States Tax Court · 1962
- Marsman v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1953
- Commissioner of Internal Revenue v. Ames Trust & Sav. BankCourt of Appeals for the Eighth Circuit · 1950
- Jules Samann v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1963
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