Legal Opinion
Warren Co. v. Commissioner
Court of Appeals for the Fifth Circuit
Decided May 18, 1943No. Nos. 10491, 10492PublishedCited by 21 opinions
1Opinion of the Court
WALLER, Circuit Judge.
Petitioner, a corporation with its principal office in Atlanta, Georgia, is engaged in the sale of refrigerators on installments, with title retained until the installments are paid. The Board of Tax Appeals de(termined that, under Section 14, Revenue Act of 1936, 26 U.S.C.A. Int.Rev.Acts, page 823, the petitioner (hereinafter frequently referred to as “the company”) had an undistributed profits tax liability in the sums of $28,939.60 and $8,795.30 for the fiscal years ending September 30, 1937, and September 30, 1938, respectively. These appeals are to review the…
2Cases cited4 opinions
- Helvering v. Ohio Leather Co.Supreme Court of the United States · 1942
- Commissioner of Internal Revenue v. KellerCourt of Appeals for the Seventh Circuit · 1932
- Massell v. Prudential Insurance Co. of AmericaCourt of Appeals of Georgia · 1938
- Cheatham Chemical Co. v. CheathamCourt of Appeals of Georgia · 1940
3Cited by21 opinions
- Kozak v. RETIREMENT BOARD OF FIREMEN'S ANNUITY AND BENEFIT FUNDIllinois Supreme Court · 1983
- Leitner v. LonabaughWyoming Supreme Court · 1965
- W. S. Badcock Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1974
- Naylor v. GutteridgeCourt of Appeals of Texas · 1968
- Western Casualty & Surety Co. v. CommissionerUnited States Tax Court · 1976
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