Legal Opinion
Universal, Inc. v. Commissioner
Court of Appeals for the Seventh Circuit
Decided February 8, 1940No. 7079PublishedCited by 9 opinions
1Opinion of the Court
EVANS, .Circuit Judge.
This appeal is from a decision of the Board of Tax Appeals approving the action of the Commissioner who found that petitioner was liable for a deficiency income tax for the year 1934.
Petitioner is and was an' Illinois corporation engaged in the manufacture and sale of storage batteries and parts, and, during the years 1920 to 1923, inclusive, was subjected to a Federal excise tax, under section 900 of the Revenue Acts of 1918 and 1921 (40 Stat. 1122; 42 Stat. 291), upon its sales of storage batteries. Petitioner collected the amount of such excise taxes from its…
2Cases cited4 opinions
- Burnet v. Sanford & Brooks Co.Supreme Court of the United States · 1931
- Chicago, RI & P. Ry. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1931
- Nash v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1937
- Universal Battery Co. v. United StatesUnited States Court of Claims · 1933
3Cited by9 opinions
- California and Hawaiian Sugar Refining Corporation, Limited v. The United StatesUnited States Court of Claims · 1962
- Commissioner v. Dallas Title & Guaranty Co.Court of Appeals for the Fifth Circuit · 1941
- First Trust and Savings Bank of Taylorville, an Illinois Corporation v. United StatesCourt of Appeals for the First Circuit · 1980
- White Bros. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1950
- Electric Storage Battery Co. v. RothensiesDistrict Court, E.D. Pennsylvania · 1944
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