Grand Rapids Store Equipment Corporation v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
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
- Wickwire v. ReineckeSupreme Court of the United States · 1927
- Tracy v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1931
- Uncasville Mfg. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1932
- Austin Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1929
- Pittsburgh Hotels Co. v. CommissionerCourt of Appeals for the Third Circuit · 1930
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3Cited by13 opinions
- Toledo Grain & Milling Co. v. Commissioner of Int. Rev.Court of Appeals for the Sixth Circuit · 1932
- Brown v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1938
- Beaumont v. HelveringCourt of Appeals for the D.C. Circuit · 1934
- Dulin v. CommissionerCourt of Appeals for the Sixth Circuit · 1934
- Doric Apartment Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1938
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