Legal Opinion
Pittsburgh Brewing Co. v. Commissioner of Int. Rev.
Court of Appeals for the Third Circuit
Decided November 7, 1939No. 7083PublishedCited by 16 opinions
1Opinion of the Court
MARIS, Circuit Judge.
This is a petition to review a decision of the Board of Tax Appeals determining deficiencies in the income tax of the Pittsburgh Brewing Company for the fiscal years ended October 31, 1933 and October 31, 1934. The facts involved are fully stated in the opinion of the Board, 37 B.T. A. 439, and it would serve no useful purpose to repeat them here.
The sole question involved is as to the meaning of the word “allowed” in Sec. 113(b) (1) (B) of the Revenue Act of 1932, 26 U.S.C.A. § 113 note, the provisions of which are as follows:
“§ 113. Adjusted basis for determining gain…
2Cited by16 opinions
- Virginian Hotel Corporation v. Helvering, Commissioner of Internal RevenueSupreme Court of the United States · 1943
- Hoboken Land & Improvement Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1943
- Helvering v. Virginian Hotel CorporationCourt of Appeals for the Fourth Circuit · 1943
- Beckridge Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1942
- Maine Steel, Inc. v. United StatesDistrict Court, D. Maine · 1959
11 more not listed; retrieve them via the Exa API.