Legal Opinion
Commissioner of Internal Revenue v. Shillito Realty Co.
Court of Appeals for the Sixth Circuit
Decided April 10, 1930No. 5402, 5403PublishedCited by 11 opinions
1Opinion of the Court
JONES, District Judge.
By petitions to review, the Commissioner of. Internal Revenue challenges the correctness of. the decision of the Board of Tax Appeals finding the respondents to have been affiliated corporations during the fiscal years 1918, 1919, and 1920. Whether the facts support the Board’s order is the sole question. The facts not being materially in dispute, decision turns upon the meaning of section 240(b) of the Revenue Act of 1918 as applied to the relationship of these two respondent corporations.
The John Shillito Company, referred to hereinafter as the store company, was…
2Cases cited3 opinions
- Commissioner of Internal Revenue v. Adolph Hirsch & Co.Court of Appeals for the Second Circuit · 1929
- Ice Service Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1929
- Great Lakes Hotel Co. v. CommissionerCourt of Appeals for the Seventh Circuit · 1928
3Cited by11 opinions
- Alumax Inc. v. CommissionerUnited States Tax Court · 1997
- United States v. CLEVELAND, P. & ER CO.Court of Appeals for the Sixth Circuit · 1930
- Doernbecher Mfg. Co. v. Commissioner of Internal Rev.Court of Appeals for the Ninth Circuit · 1935
- Erie Lighting Co. v. CommissionerCourt of Appeals for the First Circuit · 1937
- Commissioner v. Atlantic City Electric Co.Court of Appeals for the Second Circuit · 1932
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