Legal Opinion
Dewey Portland Cement Co. v. Crooks
Court of Appeals for the Eighth Circuit
Decided March 22, 1932No. 9232PublishedCited by 6 opinions
1Opinion of the Court
BOOTH, Circuit Judge.
This is an appeal from a judgment in favor of the defendant in an action at law brought by the plaintiff-appellant to recover income and profits taxes claimed to have been illegally collected from the plaintiff for the year 1918.
The suit was based upon the ground that the plaintiff had suffered a loss during the year 1919 as a result of payment of rebates during 19L9; that these rebates arose from contracts made in 1918; and that therefore the tax liability of the plaintiff for 1918 should be redetermined in accordance with section 234 (a) (14) of the Revenue Act of 1918,…
2Cases cited2 opinions
- H. B. Glover Co. v. BladineCourt of Appeals for the Eighth Circuit · 1929
- Henningsen Produce Co. v. CommissionerCourt of Appeals for the D.C. Circuit · 1930
3Cited by6 opinions
- Uniform Printing & Supply Co. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1937
- State v. Reynolds Metals CompanySupreme Court of Alabama · 1955
- La Salle Cement Co. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1932
- District of Columbia v. Seven-Up Washington, Inc.Court of Appeals for the D.C. Circuit · 1954
- Buck v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1936
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