Legal Opinion
Orient Investment & Finance Co. v. COMMISSIONER OF IR
Court of Appeals for the D.C. Circuit
Decided February 2, 1948No. 9551, 9552PublishedCited by 41 opinions
1Opinion of the CourtGroner, C. J.
These two cases involve the same question in precisely the same circumstances. We shall dispose of them as a single case. Petitioners filed ordinary income tax returns for the years 1940-41-42. Several years later, on an examination of petitioners’ books, the Commissioner determined that both were liable for personal holding company surtaxes, and asserted penalties for failure to file personal holding company returns. Petitioners paid the tax and interest, but disputed the penalty. The Tax Court found petitioners were liable for the penalty and entered an order accordingly. The single…
2Cases cited5 opinions
- Spies v. United StatesSupreme Court of the United States · 1943
- Dobson v. CommissionerSupreme Court of the United States · 1944
- Hatfried, Inc. v. Commissioner of Internal Rev.Court of Appeals for the Third Circuit · 1947
- Southeastern Finance Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1946
- Girard Inv. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1941
3Cited by41 opinions
- United States v. BoyleSupreme Court of the United States · 1985
- Davis Et Ux. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1950
- Haywood Lumber & Mining Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1950
- Duttenhofer v. CommissionerUnited States Tax Court · 1967
- United States v. Richard L. Kroll, of the Estate of Gertrude O'reilly, DeceasedCourt of Appeals for the Seventh Circuit · 1977
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