Legal Opinion
Commissioner of Internal Revenue v. Strong Mfg. Co.
Court of Appeals for the Sixth Circuit
Decided December 9, 1941No. 8829PublishedCited by 10 opinions
1Opinion of the Court
McALLISTER, Circuit Judge.
The Commissioner of Internal Revenue filed his petition for review of the decision of the Board of Tax Appeals that the Strong Manufacturing Company was entitled to a credit on its 1936 surtax on undistributed profits by virtue of Section 26 (c) (2) of the 1936 Revenue Act, 26 U.S.C.A. Int.Rev.Acts, page 836.
The above mentioned section of the act, in so far as here applicable, provided that credits on undistributed profits shall be allowed to a corporation to the extent that earnings and profits are required to be irrevocably set aside within the taxable year for the…
2Cases cited17 opinions
- Helvering v. Stockholms Enskilda BankSupreme Court of the United States · 1934
- Burnet v. GuggenheimSupreme Court of the United States · 1933
- Farmers Loan & Trust Co. v. MinnesotaSupreme Court of the United States · 1930
- United States v. KatzSupreme Court of the United States · 1926
- Fleischmann Construction Co. v. United States Ex Rel. ForsbergSupreme Court of the United States · 1926
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3Cited by10 opinions
- Helvering v. Ohio Leather Co.Supreme Court of the United States · 1942
- Glenn Defense Marine (Asia) PTE, Ltd. v. United StatesUnited States Court of Federal Claims · 2011
- Commissioner v. Columbia River Paper MillsCourt of Appeals for the Ninth Circuit · 1942
- Nevada-Massachusetts Co. v. CommissionerCourt of Appeals for the Ninth Circuit · 1942
- Kern v. GranquistDistrict Court, D. Oregon · 1960
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