Legal Opinion
Burroughs Adding Mach. Co. v. Terwilliger
Court of Appeals for the Sixth Circuit
Decided April 21, 1943No. 9324PublishedCited by 6 opinions
1Opinion of the Court
ALLEN, Circuit Judge.
The question of substance presented here is whether under the provisions of § 131(f) of the Revenue Act of 1928, 26 U.S.C.A. Int.Rev.Acts, page 395, a domestic corporation, for the taxable year 1931, may be allowed a credit for foreign taxes paid upon and with respect to the accumulated profits of a foreign subsidiary of the taxpayer’s foreign subsidiary.
On March 16, 1932, appellant filed its income tax return for the year 1931. In this return appellant took a credit, along with others not here material, of $140,-858.01 as income taxes claimed to have been paid to the…
2Cases cited9 opinions
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Helvering v. Northwest Steel Rolling Mills, Inc.Supreme Court of the United States · 1940
- White v. United StatesSupreme Court of the United States · 1938
- Burnet v. Chicago Portrait Co.Supreme Court of the United States · 1932
- United States Trust Co. v. HelveringSupreme Court of the United States · 1939
4 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Associated Telephone and Telegraph Co. v. United StatesDistrict Court, S.D. New York · 1961
- Federated Mutual Implement & Hardware Insurance Co., a Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1959
- Chrysler Corp. v. CommissionerCourt of Appeals for the Sixth Circuit · 2006
- Chrysler Corporation v. Commissioner Of Internal RevenueCourt of Appeals for the Sixth Circuit · 2006
- Estate of Kalahasthi v. United StatesDistrict Court, C.D. California · 2008
1 more not listed; retrieve them via the Exa API.