Legal Opinion
Moore v. McGrawl
Court of Appeals for the Fifth Circuit
Decided February 17, 1933No. 6665PublishedCited by 5 opinions
1Opinion of the Court
BRYAN, Circuit Judge.
This was a suit to recover the amount of additional income tax assessments paid to the collector of internal revenue. A consolidated return was made for the Meriwether Supply Company and its two subsidiary companies, the Meriwether Sand & Gravel Company and the Texarkana Builders’ Supply Company, but that return was rejected, and instead the Commissioner of Internal Revenue held that there should be separate tax returns, and upon that ruling he based the additional assessments.
The right existed to make a consolidated return under section 240 (a) and (d) of the Revenue Act…
2Cases cited1 opinion
- Alger-Sullivan Lumber Co. v. Commissioner of Int. Rev.Court of Appeals for the Fifth Circuit · 1932
3Cited by5 opinions
- Indianapolis Glove Co. v. United StatesCourt of Appeals for the Seventh Circuit · 1938
- Commissioner v. Trustees of Lumber Inv. Ass'nCourt of Appeals for the Seventh Circuit · 1938
- National Clothing Co. v. CommissionerUnited States Tax Court · 1955
- General Discount Corp. v. First Nat. Bank-DetroitDistrict Court, E.D. Michigan · 1933
- Indianapolis Glove Co. v. United StatesCourt of Appeals for the Seventh Circuit · 1938