Legal Opinion
Kohlhase v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided April 7, 1950No. 10990PublishedCited by 5 opinions
1Opinion of the Court
MILLER, Circuit Judge.
The petitioner seeks a review of the order of the Tax Court of May 6, 1949, adjudging a transferee liability in income, declared value excess profits, and excess . profits taxes in the sum of $8,462.36 with interest, for the calendar year 1943 and for ■the six months taxable period ending June 30, 1944.
The facts as stated by the Tax Court in 12 T.C. 725 are as follows: The Chattanooga Sash and Millwork Company, a corporation, filed its tax returns for 1943 with the Collector of Internal Revenue for Tennessee-on March 15, 1944, and its returns for the six months period…
2Cases cited6 opinions
- Lucas v. Pilliod Lumber Co.Supreme Court of the United States · 1930
- Melahn v. CommissionerUnited States Tax Court · 1947
- Beverly Wall Paper Co. v. CommissionerCourt of Appeals for the Third Circuit · 1938
- Kohlhase v. CommissionerUnited States Tax Court · 1949
- White v. United StatesUnited States Court of Claims · 1938
1 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Commissioner of Internal Revenue v. StewartCourt of Appeals for the Sixth Circuit · 1951
- Koufman v. CommissionerUnited States Tax Court · 1976
- Morgan v. CommissionerUnited States Tax Court · 1990
- R. B. Griffith Co. v. CommissionerUnited States Tax Court · 1973
- Walter B. Arnold v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1950