Legal Opinion
Lewyt Corp. v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided July 14, 1954No. 184, Docket 22871PublishedCited by 56 opinions
1Opinion of the Court
HARLAN, Circuit Judge.
We are asked to review a decision of the Tax Court, 18 T.C. 1245, determining a deficiency of $7,129.21 in petitioner’s income tax for the taxable year ended September 30, 1944, and a deficiency of $466,557.19 in excess profits tax for the taxable year ended September 30, 1945. The taxpayer is a New York corporation engaged in the manufacture of vacuum cleaners and electronic devices. For tax purposes it used a fiscal year ending each September 30 and reported on an accrual basis. Each fiscal year referred to in this opinion will be designated simply by the calendar year…
2Cases cited16 opinions
- Dixie Pine Products Co. v. CommissionerSupreme Court of the United States · 1944
- Rosenman v. United StatesSupreme Court of the United States · 1945
- Lehigh v. R. Co. v. CommissionerUnited States Tax Court · 1949
- Commissioner of Internal Revenue v. Clarion Oil Co.Court of Appeals for the D.C. Circuit · 1945
- Chestnut Securities Co. v. United StatesUnited States Court of Claims · 1945
11 more not listed; retrieve them via the Exa API.
3Cited by56 opinions
- United States v. Olympic Radio & Television, Inc.Supreme Court of the United States · 1955
- United States v. Consolidated Edison Co. of NYSupreme Court of the United States · 1961
- Lewyt Corp. v. CommissionerSupreme Court of the United States · 1955
- Arthur C. Ewing A/K/A A. Clifford Ewing Maxine H. Ewing v. United StatesCourt of Appeals for the Fourth Circuit · 1990
- Tedroe J. Ford, Jr. And Margaret Ford v. United StatesCourt of Appeals for the Fifth Circuit · 1980
51 more not listed; retrieve them via the Exa API.