Legal Opinion
WF Young, Inc. v. Commissioner of Internal Revenue
Court of Appeals for the First Circuit
Decided May 23, 1941No. 3641, 3642PublishedCited by 34 opinions
1Opinion of the Court
MAHONEY, Circuit Judge.
This case is before this court on a petition filed by the Commissioner of Internal Revenue and a cross-petition filed by W. F. Young, Inc., to review a decision of the Board of Tax Appeals. The questions have to do with deductions taken by the taxpayer in its income tax returns for the years 1934, 1935 and 1936, also affecting its excess profits tax for the latter year, for certain advances made by it to its wholly owned subsidiary company, the Wilbur F. Young Realty Company, and the validity of an alleged claim for refund of 1934 income taxes.
The taxpayer is W. F.…
2Cases cited34 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Spring City Foundry Co. v. CommissionerSupreme Court of the United States · 1934
- McCoach v. Insurance Co. of North AmericaSupreme Court of the United States · 1917
- Shiman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1932
29 more not listed; retrieve them via the Exa API.
3Cited by34 opinions
- Putnam v. CommissionerSupreme Court of the United States · 1956
- Estate of E. W. Chism, Deceased, Clara Chism, and Clara Chism v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
- Clark v. CommissionerUnited States Tax Court · 1952
- Scovill Manufacturing Company v. John J. Fitzpatrick, Collector of Internal Revenue for the District of ConnecticutCourt of Appeals for the Second Circuit · 1954
- Reading Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1942
29 more not listed; retrieve them via the Exa API.