Legal Opinion
Welsbach Engineering & Management Corp. v. Commissioner
Court of Appeals for the Third Circuit
Decided January 28, 1944No. 8428PublishedCited by 3 opinions
1Opinion of the Court
MARIS, Circuit Judge.
This is a petition to review a decision of the Tax Court. The sole question raised is whether that court erred in holding that the taxpayer1 in computing the surtax upon its undistributed profits for 1936 and 1937 was not entitled to a credit under Section 26(c) (1) of the Revenue Act of 1936, 26 U.S.C.A. Int.Rev.Acts, page 836. The facts as found by the Tax Court are as follows:
The taxpayer is a Delaware corporation doing business in Pennsylvania, with its principal office in Philadelphia. In 1923 the taxpayer issued and delivered to United Gas Improvement Company…
2Cases cited10 opinions
- Dobson v. CommissionerSupreme Court of the United States · 1944
- W. P. Brown & Sons Lumber Co. v. Louisville & Nashville RailroadSupreme Court of the United States · 1937
- Hagarty v. Wm. Akers, Jr., Co., Inc.Court of Judicial Discipline of Pennsylvania · 1941
- Monongahela Bridge Co. v. Pittsburg & Birmingham Traction Co.Supreme Court of Pennsylvania · 1900
- Crabb v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1941
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3Cited by3 opinions
- Abkco Industries, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1973
- Estate of Jerome Mittleman, Deceased, Henrietta Mittleman, Irving B. Yochelson and Solomon Grossberg, Executors v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1975
- Abkco Industries, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1973