Legal Opinion
E. & J. Gallo Winery, a Corporation v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided November 9, 1955No. 14180_1PublishedCited by 25 opinions
1Opinion of the Court
JAMES M. CARTER, District Judge.
This case arises on an amended petition to review a decision of the Tax Court of the United States. It involves a merger of corporations, and raises the question whether the taxpayer, Gallo Winery, (hereafter Gallo) may use the unused excess profits tax credit of Valley Agricultural Company, (hereafter Valley), the merged corporation, as a carry-over under Sec. 710(b) (3) and (c) of the 1939 Internal Revenue Code, 26 U.S.C.A. § 710(b) (3), (c) for its taxable year ending April 30, 1946.
The case was tried below on a stipulation of facts. A memorandum opinion was…
2Cases cited19 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Interstate Transit Lines v. CommissionerSupreme Court of the United States · 1943
- United States v. MerriamSupreme Court of the United States · 1923
- First National Bank in St. Louis v. MissouriSupreme Court of the United States · 1924
- Helvering v. Metropolitan Edison Co.Supreme Court of the United States · 1939
14 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- Libson Shops, Inc., v. Koehler, District Director of Internal RevenueSupreme Court of the United States · 1957
- G. A. Enterprises, Inc. v. Leisure Living Communities, Inc.Court of Appeals for the First Circuit · 1975
- Newmarket Manufacturing Company v. United StatesCourt of Appeals for the First Circuit · 1956
- Julius Garfinckel & Co., Incorporated (Successor to Brooks Brothers, Inc., Formerly the A. Depinna Company) v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1964
- Libson Shops, Inc. v. Gustave F. Koehler, District Director of Internal RevenueCourt of Appeals for the Eighth Circuit · 1956
20 more not listed; retrieve them via the Exa API.