Legal Opinion
Central Paper Co. v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided December 2, 1946No. 10205PublishedCited by 4 opinions
1Opinion of the Court
MILLER, Circuit Judge.
The petitioner, Central Paper Company, Inc., seeks a review of the decision of The Tax Court of July 21, 1945, whereby The Tax Court determined that for the fiscal year ending June 30, 1940 there were deficiencies in income tax and declared-value excess profits tax in the respective amounts of $6,804.13 and $5,623.25, or a total of $12,427.38. The deficiency resulted from the failure of the taxpayer to include as income for the taxable year in question the sum of $42,529.98, representing the difference between the par value and the acquisition cost to the petitioner of…
2Cases cited9 opinions
- United States v. Kirby Lumber CoSupreme Court of the United States · 1931
- Helvering v. American Dental Co.Supreme Court of the United States · 1943
- Helvering v. American Chicle Co.Supreme Court of the United States · 1934
- Terminal Inv. Co. v. CommissionerUnited States Tax Court · 1943
- Corporacion De Ventas De Salitre Y Yoda De Chile v. CommissionerCourt of Appeals for the Second Circuit · 1942
4 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Harold Wener v. Commissioner of Internal Revenue, Molly Wener v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1957
- Commissioner of Internal Revenue v. Blue Diamond Coal Co., Commissioner of Internal Revenue v. Central Paper Company, Inc.Court of Appeals for the Sixth Circuit · 1956
- State v. Gulf Oil CorporationCourt of Civil Appeals of Alabama · 1971
- Commissioner of Int. Rev. v. Pittsburgh & WV Ry. Co.Court of Appeals for the Third Circuit · 1949