Legal Opinion
HH Miller Industries Co. v. Commissioner of Int. Rev.
Court of Appeals for the Sixth Circuit
Decided November 4, 1932No. 5987PublishedCited by 13 opinions
1Opinion of the Court
SIMONS, Circuit Judge.
Tho petitioner claimed deduction from gross income in its return for 1921 income tax of an amount representing exhaustion of a patent for an ice cream freezer. The Commissioner disallowed the deduction, and assessed a deficiency tax. A petition to review was denied by the Board of Tax Appeals, and from its order redetermining the tax this appeal is brought.
The petitioner is an Ohio corporation, organized in 1918 as successor to a New Jersey corporation organized in 1901. All of the assets of the Now Jersey corporation wore transferred to tho Ohio company, and the…
2Cases cited12 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- United States v. PhellisSupreme Court of the United States · 1921
- Weiss v. StearnSupreme Court of the United States · 1924
- Chicago, Milwaukee & St. Paul Railway Co. v. Minneapolis Civic & Commerce Ass'nSupreme Court of the United States · 1918
7 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Guggenheim v. HelveringCourt of Appeals for the Second Circuit · 1941
- Nachod & United States Signal Co. v. HelveringCourt of Appeals for the Sixth Circuit · 1934
- Doric Apartment Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1938
- Pickwick Corp. v. WelchDistrict Court, S.D. California · 1937
- Coffey v. CommissionerUnited States Tax Court · 1950
8 more not listed; retrieve them via the Exa API.