Legal Opinion
Willys-Overland Motors, Inc. v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided February 23, 1955No. 12217PublishedCited by 20 opinions
1Per curiam
Following the disallowance by the Commissioner of Internal Revenue of claims filed by the taxpayer, Willys-Overland' Motors, Inc., for relief under Sec. 722, Internal Revenue Code, 26 U.S. C.A. § 722, due to abnormalities in the base period income, with respect to excess profits taxes for its taxable years ended September 30, 1942, 1943, 1944 and 1945, the taxpayer, on April 21, 1950, filed its petition in the Tax Court challenging the disallowance of Sec. 722 relief. Sec. 732(a), I.R.Code, 26 U.S. C.A. § 732(a).
Prior to instituting this proceeding, the taxpayer had on September 22, 1949,…
2Cases cited7 opinions
- Mutual Lumber Co. v. CommissionerUnited States Tax Court · 1951
- H. Fendrich, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1951
- Packer Pub. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1954
- Martin Weiner Corp. v. CommissionerUnited States Tax Court · 1954
- West Flagler Amusement Co. v. CommissionerUnited States Tax Court · 1954
2 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Commissioner of Internal Revenue v. The S. Frieder & Sons CompanyCourt of Appeals for the Third Circuit · 1955
- Commissioner of Internal Revenue v. Smith Paper, Inc.Court of Appeals for the First Circuit · 1955
- H. Fendrich, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1957
- Martin Weiner Corporation (Formerly Wohl Fabrics Co.) v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1955
- Overland Corp. v. CommissionerUnited States Tax Court · 1960
15 more not listed; retrieve them via the Exa API.