Legal Opinion
Commissioner of Internal Revenue v. Pittsburgh & Weirton Bus Company
Court of Appeals for the Fourth Circuit
Decided February 9, 1955No. 6914PublishedCited by 21 opinions
1Opinion of the Court
DOBIE, Circuit Judge.
There is no dispute as to the facts of this case insofar as the question before us is concerned.
For the year 1944, the taxpayer, Pittsburgh and Weirton Bus Company, had filed a corporation excess profits tax return in which it reported an excess profits tax liability of $90,939.14, and in which, claiming the benefit of Sections 722 and 710(a) (5), 26 U.S.C.A. §§ 710(a) (5), 722, it had deferred $30,009.92. As a result of certain adjustments (with respect to matters not here material) made by the Commissioner, the taxpayer’s excess profits tax liability for 1944 was…
2Cases cited7 opinions
- Mutual Lumber Co. v. CommissionerUnited States Tax Court · 1951
- H. Fendrich, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1951
- Packer Pub. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1954
- Martin Weiner Corp. v. CommissionerUnited States Tax Court · 1954
- West Flagler Amusement Co. v. CommissionerUnited States Tax Court · 1954
2 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Commissioner of Internal Revenue v. The S. Frieder & Sons CompanyCourt of Appeals for the Third Circuit · 1955
- Commissioner of Internal Revenue v. Smith Paper, Inc.Court of Appeals for the First Circuit · 1955
- H. Fendrich, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1957
- Martin Weiner Corporation (Formerly Wohl Fabrics Co.) v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1955
- Commissioner of Internal Revenue v. Blue Diamond Coal Co., Commissioner of Internal Revenue v. Central Paper Company, Inc.Court of Appeals for the Sixth Circuit · 1956
16 more not listed; retrieve them via the Exa API.