Legal Opinion
West Boylston Mfg. Co. of Alabama v. Commissioner
Court of Appeals for the Fifth Circuit
Decided June 9, 1941No. 9798PublishedCited by 2 opinions
1Opinion of the Court
HUTCHESON, Circuit Judge.
What is in question here is whether petitioner, in 1933, owned directly at least 95% of the stock of West Boylston Realty Company, and was, therefore, entitled to file a return reporting therein the consolidated net income of itself and the Realty Company.1
The facts are stipulated. In the beginning there was the West Boylston Manufacturing Company of Massachusetts, incorporated in Massachusetts, February 3, 1814, and for many years prior to 1927, a *623manufacturer of tire fabric. In 1927, it caused West Boylston Manufacturing Company of Alabama to be incorporated, to own…
2Cases cited10 opinions
- Higgins v. SmithSupreme Court of the United States · 1940
- Weiss v. StearnSupreme Court of the United States · 1924
- Burnet v. Commonwealth Improvement Co.Supreme Court of the United States · 1932
- Edwards v. Chile Copper Co.Supreme Court of the United States · 1926
- Planters Cotton Oil Co. v. HopkinsSupreme Court of the United States · 1932
5 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Miami Nat'l Bank v. CommissionerUnited States Tax Court · 1977
- Miami Nat'l Bank v. CommissionerUnited States Tax Court · 1977