Legal Opinion
Commissioner v. Blaine, Mackay, Lee Co.
Court of Appeals for the Third Circuit
Decided March 6, 1944No. Nos. 8109, 8110PublishedCited by 11 opinions
1Opinion of the Court
JONES, Circuit Judge.
The petition by the Commissioner at No. 8109 seeks review of a decision by the Board of Tax Appeals with respect to the taxpayer’s liability for income and excess profits taxes for the year 1935, while the petition at No. 8110 involves the taxpayer’s liability for unjust enrichment taxes for the taxable year ended December 31, 1935.
At all times herein material, the taxpayer (a Pennsylvania corporation) was engaged primarily in the processing of flour and cereals from wheat. It kept its books on the accrual basis and made its returns for federal tax purposes on that basis.…
2Cases cited8 opinions
- United States v. ButlerSupreme Court of the United States · 1936
- Lucas v. American Code Co.Supreme Court of the United States · 1930
- Dobson v. CommissionerSupreme Court of the United States · 1944
- Brown v. HelveringSupreme Court of the United States · 1934
- Security Flour Mills Co. v. CommissionerSupreme Court of the United States · 1944
3 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Gulf Oil Corporation, in No. 89-2049 v. Commissioner of Internal Revenue. Commissioner of Internal Revenue, in No. 89-2050 v. Gulf Oil CorporationCourt of Appeals for the Third Circuit · 1990
- Canton Cotton Mills v. United StatesUnited States Court of Claims · 1951
- Freihofer Baking Co. v. Commissioner of Int. Rev.Court of Appeals for the Third Circuit · 1945
- Fourth Ave. Amusement Co. v. Glenn, Collector of Internal Revenue for KentuckyCourt of Appeals for the Fourth Circuit · 1953
- Laystrom v. Continental Copper & Steel Industries, Inc.District Court, N.D. Illinois · 1955
6 more not listed; retrieve them via the Exa API.