Legal Opinion
Freihofer Baking Co. v. Commissioner of Int. Rev.
Court of Appeals for the Third Circuit
Decided September 6, 1945No. 8867PublishedCited by 20 opinions
1Opinion of the Court
KALODNER, District Judge.
The petitioning taxpayer seeks review of the decision of the Tax Court entered September 4, 1944, sustaining the Commissioner’s determination of deficiencies in the petitioner’s Income and Excess Profits tax for the year 1936 on the basis of including in the petitioner’s income for 1936 the sum of $246,021.55, which constituted a refund made to the petitioiier in 1936 as an adjustment of the cost of flour purchased by it in 1935.
The relevant statutes are set out in the margin. 1 The facts as found by the Tax Court are as follows:
The Freihofer Baking Co. (hereinafter…
2Cases cited7 opinions
- United States v. ButlerSupreme Court of the United States · 1936
- Dobson v. CommissionerSupreme Court of the United States · 1944
- Security Flour Mills Co. v. CommissionerSupreme Court of the United States · 1944
- Trust Under the Will of Bingham v. CommissionerSupreme Court of the United States · 1945
- Dixie Pine Products Co. v. CommissionerSupreme Court of the United States · 1944
2 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Rothensies v. Electric Storage Battery Co.Supreme Court of the United States · 1946
- Gulf Oil Corporation, in No. 89-2049 v. Commissioner of Internal Revenue. Commissioner of Internal Revenue, in No. 89-2050 v. Gulf Oil CorporationCourt of Appeals for the Third Circuit · 1990
- Electric Storage Battery Co. v. RothensiesCourt of Appeals for the Third Circuit · 1946
- California and Hawaiian Sugar Refining Corporation, Limited v. The United StatesUnited States Court of Claims · 1962
- Commissioner of Internal Revenue v. Erie Forge Co.Court of Appeals for the Third Circuit · 1948
15 more not listed; retrieve them via the Exa API.