Legal Opinion
S. Klein on the Square, Inc. v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided April 4, 1951No. 151, Docket 21820PublishedCited by 12 opinions
1Opinion of the Court
CLARK, Circuit Judge.
Petitioner-taxpayer, S. Klein on the Square, Inc., is the corporate successor to a clothing and ready-to-wear business at 14 Union Square, New York City, operated by its founder, Samuel Klein, as sole proprietor until his death on November 15, 1942. Petitioner, in computing its excess profits taxes for the period from its start of business on April 16, 1944, until the end of its fiscal year on September 30, 1945, took an excess profits credit based upon the average base period of the business for the four years 1936-1939. This is the permitted period if the present…
2Cases cited5 opinions
- West Texas Refining & D. Co. v. Commissioner of Int. Rev.Court of Appeals for the Tenth Circuit · 1933
- Bassick v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1936
- Halliburton v. CommissionerCourt of Appeals for the Ninth Circuit · 1935
- S. Klein on The Square, Inc. v. CommissionerUnited States Tax Court · 1950
- E. T. Renfro Drug Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1950
3Cited by12 opinions
- Kanawha Gas & Utilities Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1954
- Farr v. CommissionerUnited States Tax Court · 1955
- Maine Steel, Inc. v. United StatesDistrict Court, D. Maine · 1959
- Intermountain Lumber Co. & Subsidiaries, etc. v. CommissionerUnited States Tax Court · 1976
- Frederic R. Harris, Inc. v. CommissionerUnited States Tax Court · 1963
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