Legal Opinion
Commissioner of Int. Rev. v. Mutual Fertilizer Co.
Court of Appeals for the Fifth Circuit
Decided January 29, 1947No. 11693PublishedCited by 17 opinions
1Opinion of the Court
McCORD, Circuit Judge.
The Petition for Review concerns income taxes for taxpayer’s fiscal years ended June 30, 1939, 1940, and 1941. The -Petition questions the method employed by The Tax Court to determine the adjusted basis for depreciation of taxpayer’s plant and equipment. The facts were stipulated, and as stipulated were adopted by The Tax Court.
During the taxable years involved, and at all times material to this proceeding, the taxpayer, a Georgia corporation, was engaged in the manufacture of fertilizer at its plant in Savannah, Georgia. On tax returns for the fiscal years 1921, 1922,…
2Cases cited7 opinions
- Dobson v. CommissionerSupreme Court of the United States · 1944
- United States v. LudeySupreme Court of the United States · 1927
- Trust Under the Will of Bingham v. CommissionerSupreme Court of the United States · 1945
- Helvering v. WinmillSupreme Court of the United States · 1938
- Virginian Hotel Corporation v. Helvering, Commissioner of Internal RevenueSupreme Court of the United States · 1943
2 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Bertrand W. Cohn v. United States of America, William R. Kent v. United States of America, Louise C. Kent v. United StatesCourt of Appeals for the Sixth Circuit · 1958
- Commissioner of Int. Rev. v. Cleveland Adolph MR Corp.Court of Appeals for the Sixth Circuit · 1947
- Kennecott Copper Corporation v. The United StatesUnited States Court of Claims · 1965
- Roy H. Park Broadcasting, Inc. v. CommissionerUnited States Tax Court · 1971
- Collins v. CommissionerUnited States Tax Court · 1952
12 more not listed; retrieve them via the Exa API.