Legal Opinion

Grand Rapids Store Equipment Corporation v. Commissioner of Internal Revenue

Court of Appeals for the Sixth Circuit

Decided June 27, 1932No. 5960PublishedCited by 13 opinions

1Opinion of the Court

HICKENLOOPER, Circuit Judge.

Petitioner is a Michigan corporation with its principal place of business at Grand Rapids. It was incorporated on January 1, 1904, for the purpose of taking over and continuing the business of a partnership theretofore known as the Grand Rapids Show Case Company. Having theretofore built up a lucrative business in the manufacture and installation of cabinets, show cases, and all forms of store equipment, its business in cabinets having pull-out racks for the display of ready-made clothing was seriously threatened by the introduction of a revolving wardrobe…

2Cases cited7 opinions

  1. Wickwire v. ReineckeSupreme Court of the United States · 1927
  2. Tracy v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1931
  3. Uncasville Mfg. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1932
  4. Austin Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1929
  5. Pittsburgh Hotels Co. v. CommissionerCourt of Appeals for the Third Circuit · 1930

2 more not listed; retrieve them via the Exa API.

3Cited by13 opinions

  1. Toledo Grain & Milling Co. v. Commissioner of Int. Rev.Court of Appeals for the Sixth Circuit · 1932
  2. Brown v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1938
  3. Beaumont v. HelveringCourt of Appeals for the D.C. Circuit · 1934
  4. Dulin v. CommissionerCourt of Appeals for the Sixth Circuit · 1934
  5. Doric Apartment Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1938

8 more not listed; retrieve them via the Exa API.

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