Legal Opinion
United States Rubber Co. v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided January 13, 1960No. 25322_1PublishedCited by 5 opinions
1Opinion of the Court
HINCKS, Circuit Judge.
Review is sought of a decision of the Tax Court [29 T.C. 1268] which upheld the Commissioner’s denial of petitioner’s application for excess profits tax relief for the years 1941 through 1945 under § 722 of the 1939 Code, 26 U.S.C.A. Excess Profits Taxes, § 722, 1 the section for relief as to so-called abnormalities. Not only have the parties stipulated that during the base period two changes occurred in the character of the petitioner’s business, as that phrase is defined in § 722(b) (4), but also they agreed as to the appropriate adjustments resulting from such…
2Cases cited11 opinions
- Stimson Mill Co. v. CommissionerUnited States Tax Court · 1946
- Stimson Mill Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1947
- Dowd-Feder, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1949
- The Brown Paper Mill Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1958
- Stern & Stern Textiles, Inc. (Successor in Interest to Huguet Fabrics Corporation) v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1959
6 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Willmut Gas & Oil Co. v. FlyCourt of Appeals for the Fifth Circuit · 1963
- Hewitt-Robins, Incorporated (Successor by Merger to Robbins Conveyors Incorporated) v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1960
- Sprague Electric Company v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1964
- Pure Transportation Company, an Ohio Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1961
- Willmut Gas & Oil Company v. Eugene FlyCourt of Appeals for the Fifth Circuit · 1963