Legal Opinion
Metropolitan Edison Co. v. Commissioner of Int. Rev.
Court of Appeals for the Third Circuit
Decided August 23, 1938No. 6612PublishedCited by 15 opinions
1Opinion of the Court
DAVIS, Circuit Judge.
This is an appeal from an order of re-determination, entered by the Board of Tax Appeals, holding that the petitioner is liable for deficiencies of $21,620.55 and $78,-620.55 in its income tax returns for 1927 and 1928, respectively.
In determining these deficiencies, the Board upheld the contention of the commissioner that certain deductions claimed by the petitioner for the years in question were not allowable. There, were other issues involved before the Board which were determined in favor of the petitioner (35 B.T.A. 1110) but as the commissioner did not appeal, we…
2Cases cited22 opinions
- Cortland Specialty Co. v. Commissioner of Internal Rev.Court of Appeals for the Second Circuit · 1932
- Helvering v. Union Pacific RailroadSupreme Court of the United States · 1934
- Lauman v. Lebanon Valley RailroadSupreme Court of Pennsylvania · 1858
- Western Maryland Ry. Co. v. Com'r of Internal RevenueCourt of Appeals for the Fourth Circuit · 1929
- Buist's EstateSupreme Court of Pennsylvania · 1929
17 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Helvering v. Metropolitan Edison Co.Supreme Court of the United States · 1939
- Ladjevardian v. Laidlaw-Coggeshall, Inc.District Court, S.D. New York · 1977
- Farris v. Glen Alden Corp.Supreme Court of Pennsylvania · 1958
- Fidanque v. American Maracaibo Co.Court of Chancery of Delaware · 1952
- Rath v. Rath Packing CompanySupreme Court of Iowa · 1965
10 more not listed; retrieve them via the Exa API.