Legal Opinion
The Crowell-Collier Publishing Company v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided October 7, 1958No. 52, Docket 24497PublishedCited by 15 opinions
1Opinion of the Court
GALSTON, District Judge.
This is a petition for review of a decision of the Tax Court of the United States determining taxpayer’s income tax liability for the calendar years 1943 and 1944, and excess profits tax liability for the calendar years 1943, 1944 and 1945.
Petitioner, a Delaware corporation, during the years 1936 through 1939 inclusive, was a publisher of four national magazines, one of which was Country Home. In each of these years Country Home showed a substantial loss, and at the end of 1939 its publication was discontinued. A substantial saving in petitioner’s annual expenses was…
2Cases cited21 opinions
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- Uncasville Mfg. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1932
- Neilsen Lithographing Co. v. CommissionerUnited States Tax Court · 1952
- Commissioner of Internal Revenue v. The S. Frieder & Sons CompanyCourt of Appeals for the Third Circuit · 1955
16 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Stern & Stern Textiles, Inc. (Successor in Interest to Huguet Fabrics Corporation) v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1959
- Ignatius Page, Jr. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1962
- Willmut Gas & Oil Co. v. FlyCourt of Appeals for the Fifth Circuit · 1963
- Helms Bakeries v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
- Santa Barbara Club v. CommissionerUnited States Tax Court · 1977
10 more not listed; retrieve them via the Exa API.