Legal Opinion
United Block Co. v. Helvering
Court of Appeals for the Second Circuit
Decided December 1, 1941No. 28PublishedCited by 8 opinions
1Opinion of the Court
L. HAND, Circuit Judge.
This case comes up upon a petition to review an order of the Board of Tax Appeals, assessing a penalty under § 102(a) of the Revenue Act of 1934, 26 U.S.C.A. Int.Rev.Acts, page 690, against the taxpayer for its fiscal year ending September 30, 1936. The question is whether there was substantial evidence to support the Board’s finding that the taxpayer, a corporation, had been “availed of” for the purpose of preventing the imposition of a surtax on its shareholders. The company makes “rough last blocks” from which finished “lasts” are made that are used in the…
2Cited by8 opinions
- Ivan Allen Co. v. United StatesSupreme Court of the United States · 1975
- Whitney Chain & Mfg. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1945
- Golconda Mining Corp. v. CommissionerUnited States Tax Court · 1972
- Chicago Stock Yards Co. v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1942
- Duke Laboratories, Inc. v. United StatesDistrict Court, D. Connecticut · 1963
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