Legal Opinion
Irving Air Chute Co. v. Commissioner of Internal Rev.
Court of Appeals for the Second Circuit
Decided June 15, 1944No. 224PublishedCited by 11 opinions
1Opinion of the Court
CHASE, Circuit Judge.
This petition to review a decision of the Tax Court requires us to determine whether it was error to deny the petitioner a credit under § 131 of the Revenue Act of 1934, 26 U.S.C.A. Int.Rev.Acts, page 713, taken in its return of income for 1935, for taxes paid or accrued to a foreign country.
Sec. 131 insofar as material provides: “(a) Allowance of Credit. If the taxpayer signifies in his return his desire to have the benefits of this section, the tax imposed by this title shall be credited with: (1) Citizen and domestic corporation. In the case of a citizen of the United…
2Cases cited5 opinions
- Biddle v. CommissionerSupreme Court of the United States · 1938
- Shearer v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1931
- Biddle v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1936
- New Consumers Bread Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1940
- Alexander Smith & Sons Carpet Co. v. CommissionerCourt of Appeals for the Second Circuit · 1941
3Cited by11 opinions
- Riggs National Corp. & Subsidiaries v. CommissionerCourt of Appeals for the D.C. Circuit · 2002
- United States v. Ernest O. D. CampbellCourt of Appeals for the Second Circuit · 1965
- Gleason Works v. CommissionerUnited States Tax Court · 1972
- Motland v. United StatesDistrict Court, N.D. Iowa · 1961
- Continental Illinois Corp. v. CommissionerUnited States Tax Court · 1991
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