Legal Opinion
Stanton Brewery v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided July 25, 1949No. 271, Docket 21287PublishedCited by 48 opinions
1Opinion of the Court
CLARK, Circuit Judge.
The Commissioner of Internal Revenue determined a deficiency in petitioner’s excess profits tax for 1942, which, as adjusted, was approved in a decision reviewed by the entire Tax Court, 11 T.C. 310, on the facts as stipulated. This petition for review raises the single issue whether or not, after a merger, the resulting corporation is entitled, in determining its adjusted excess profits net income, to carry over the unused excess profits credit *574of one of its components for the two years preceding the merger.. Petitioner was formed by a merger of The John Stanton Brewing…
2Cases cited15 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Cortland Specialty Co. v. Commissioner of Internal Rev.Court of Appeals for the Second Circuit · 1932
- Helvering v. Metropolitan Edison Co.Supreme Court of the United States · 1939
- Koppers Coal Co. v. CommissionerUnited States Tax Court · 1946
- COMMISSIONER OF INT. REVENUE v. Oswego Falls Corp.Court of Appeals for the Second Circuit · 1934
10 more not listed; retrieve them via the Exa API.
3Cited by48 opinions
- Libson Shops, Inc., v. Koehler, District Director of Internal RevenueSupreme Court of the United States · 1957
- Seaboard Commercial Corp. v. CommissionerUnited States Tax Court · 1957
- Ezo Products Co. v. CommissionerUnited States Tax Court · 1961
- Trinco Industries, Inc. v. CommissionerUnited States Tax Court · 1954
- Newmarket Manufacturing Company v. United StatesCourt of Appeals for the First Circuit · 1956
43 more not listed; retrieve them via the Exa API.