Legal Opinion
P. Dougherty Co. v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided December 23, 1946No. 5484PublishedCited by 47 opinions
1Opinion of the Court
SOPER, Circuit Judge.
The P. Dougherty Company, the taxpayer in this case, seeks a review of a decision and order of the Tax Court of the United States whereby deficiencies in income and excess profits taxes for the fiscal year ended February 28, 1943, were determined and a penalty of 25 per cent for failure to file a return of excess profits for that year was imposed. The deficiencies resulted from the rejection of certain allowances for depreciation and certain deductions for business expenses claimed by the taxpayer. The failure to file the return is admitted, and the question is whether…
2Cases cited40 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Spies v. United StatesSupreme Court of the United States · 1943
- Dobson v. CommissionerSupreme Court of the United States · 1944
- John Kelley Co. v. CommissionerSupreme Court of the United States · 1946
- Commissioner v. Lane-Wells Co.Supreme Court of the United States · 1944
35 more not listed; retrieve them via the Exa API.
3Cited by47 opinions
- Niedringhaus v. CommissionerUnited States Tax Court · 1992
- Beck Chemical Equipment Corp. v. CommissionerUnited States Tax Court · 1957
- United States v. HemmeSupreme Court of the United States · 1986
- Norfolk Southern Corp. v. CommissionerUnited States Tax Court · 1995
- Robert A. Henningsen, and Cross and R.A. And Margaret Henningsen v. Commissioner of Internal Revenue, AndCourt of Appeals for the Fourth Circuit · 1957
42 more not listed; retrieve them via the Exa API.