Legal Opinion
Chicago Stock Yards Co. v. Commissioner of Internal Revenue
Court of Appeals for the First Circuit
Decided July 24, 1942No. 3730PublishedCited by 13 opinions
1Opinion of the Court
MAGRUDER, Circuit Judge.
This petition for review brings before us a decision of the Board of Tax Appeals entered March 29, 1941, determining that there are deficiencies in income tax of Chicago Stock Yards Company for the years 1930, 1932 and 1933 totaling $4,110,-120.70 — for 1930, $1,817,686.10; for 1932, $1,145,322.68; for 1933, $1,147,111.92. The Board, four members dissenting, thus upheld a ruling by the Commissioner that petitioner had become subject to the 50% penalty tax (in addition to the normal corporate income tax) imposed upon corporations formed or availed of for the purpose of…
2Cases cited27 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Helvering v. TaylorSupreme Court of the United States · 1935
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- Taylor v. Standard Gas & Electric Co.Supreme Court of the United States · 1939
- National Labor Relations Board v. Nevada Consolidated Copper Corp.Supreme Court of the United States · 1942
22 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- United States v. Felix Benitez RexachCourt of Appeals for the First Circuit · 1973
- Helvering v. Chicago Stock Yards Co.Supreme Court of the United States · 1943
- Pelton Steel Casting Co. v. CommissionerUnited States Tax Court · 1957
- Trico Products Corp. v. Com'r of Internal RevenueCourt of Appeals for the Second Circuit · 1943
- World Pub. Co. v. United StatesCourt of Appeals for the Tenth Circuit · 1948
8 more not listed; retrieve them via the Exa API.