Legal Opinion
Commissioner of Internal Revenue v. American Light & Traction Co.
Court of Appeals for the Seventh Circuit
Decided January 26, 1942No. 7729PublishedCited by 25 opinions
1Opinion of the Court
EVANS, Circuit Judge.
Petitioner assessed income tax deficiencies against respondent for the calendar years 1930 and 1931, of $550,227.32 and $309,597.44, respectively. Respondent sought a review by the Board of Tax Appeals wherein it asked for a redetermination of $340,084 and $81,109.45, for the respective years. The Board reduced the deficiencies by these amounts. Commissioner, in this court, seeks a reversal of the ruling of the Board of Tax Appeals, and a reinstatement of his original assessments.
The one controverted legal question is, Did the Board correctly hold that the proper tax…
2Cases cited6 opinions
- LeTulle v. ScofieldSupreme Court of the United States · 1940
- Helvering v. Schine Chain Theatres, Inc.Court of Appeals for the Second Circuit · 1941
- United States v. DickinsonCourt of Appeals for the First Circuit · 1938
- Commissioner of Internal Revenue v. SaltonstallCourt of Appeals for the First Circuit · 1941
- Helvering v. WilliamsCourt of Appeals for the Eighth Circuit · 1938
1 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- Ross v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1948
- The Crosley Corporation v. United StatesCourt of Appeals for the Sixth Circuit · 1956
- Commissioner of Internal Revenue v. Mellon. Commissioner of Internal Revenue v. ScaifeCourt of Appeals for the Third Circuit · 1950
- Continental Oil Co. v. JonesCourt of Appeals for the Tenth Circuit · 1949
- Capital Nat'l Bank v. CommissionerUnited States Tax Court · 1951
20 more not listed; retrieve them via the Exa API.