Legal Opinion
United Gas Improvement Co. v. Commissioner of Int. Rev.
Court of Appeals for the Third Circuit
Decided March 31, 1944No. 8257PublishedCited by 22 opinions
1Opinion of the Court
JONES, Circuit Judge.
The United Gas Improvement Company (hereinafter referred to as “U.G.I.”) has petitioned for a review of a decision of the Tax Court sustaining a deficiency determination by the Commissioner of Internal Revenue with respect to the petitioner’s income tax liability for the year 1937. For the most part the material facts were stipulated below and, in any event, no dispute of fact is present. Except for one error in the taxpayer’s return, which it concedes, the deficiency determination was the result of the Commissioner’s dis-allowance of certain deductions which the taxpayer…
2Cases cited19 opinions
- Pinellas Ice & Cold Storage Co. v. CommissionerSupreme Court of the United States · 1933
- Helvering v. Alabama Asphaltic Limestone Co.Supreme Court of the United States · 1942
- LeTulle v. ScofieldSupreme Court of the United States · 1940
- Helvering v. Minnesota Tea Co.Supreme Court of the United States · 1935
- Helvering v. Cement Investors, Inc.Supreme Court of the United States · 1942
14 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Wood v. Coastal States Gas Corp.Supreme Court of Delaware · 1979
- Seiberling Rubber Co. v. Commissioner of Internal Rev.Court of Appeals for the Sixth Circuit · 1948
- McCarthy v. JohnsonAppellate Court of Illinois · 1983
- Emery v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1948
- Robert W. Delk Dorothy A. Delk Michael W. Delk Mary M. Delk v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1997
17 more not listed; retrieve them via the Exa API.