Legal Opinion
Railway Express Agency v. Commissioner of Int. Rev.
Court of Appeals for the Second Circuit
Decided July 19, 1948No. 186, Docket 20793PublishedCited by 8 opinions
1Opinion of the Court
CLARK, Circuit- Judge.
These petitions for review, one' brought by Railway Express Agency, Incorporated, and the other by the Commissioner of Internal Revenue, involve income and excess profits taxes for the years 1937 and 1938. Deficiencies in these taxes were originally determined by the Commissioner, but the Tax Court in a reasoned opinion, 8 T.C. 991, redetermined them at a lower figure, finding deficiencies in the income taxes of $4$,384.08 and $39,509.44, and in the excess profits taxes of $47)579.28 and $28,-356.05 for the years in question. The action by the Commissioner was taken in…
2Cases cited10 opinions
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- Helvering v. Northwest Steel Rolling Mills, Inc.Supreme Court of the United States · 1940
- Helvering v. Ohio Leather Co.Supreme Court of the United States · 1942
- Commissioner of Internal Rev. v. National Carbide Corp.Court of Appeals for the Second Circuit · 1948
- Metal Specialty Co. v. CommissionerCourt of Appeals for the Sixth Circuit · 1942
5 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Farmers Cooperative Co. v. BirminghamDistrict Court, N.D. Iowa · 1949
- Herbert v. RiddellDistrict Court, S.D. California · 1952
- State of California v. United StatesCourt of Appeals for the Ninth Circuit · 1968
- Pacific Magnesium, Inc. v. WestoverDistrict Court, S.D. California · 1949
- Max H. Barber v. United States of America, William L. Taylor v. United StatesCourt of Appeals for the Eighth Circuit · 1954
3 more not listed; retrieve them via the Exa API.