Legal Opinion
Central West Coal Co. v. Commissioner
Court of Appeals for the Seventh Circuit
Decided November 11, 1942No. 7944PublishedCited by 4 opinions
1Opinion of the Court
SPARKS, Circuit Judge.
This petition for review of a decision of the Tax Court of the United States presents the question whether this taxpayer is entitled to a credit, as provided by § 26(c) (1) of the Revenue Act of 1936, in determining its liability for surtax on undistributed net income for the years 1937 and 1938.
The taxpayer is a Michigan corporation. Its fiscal year extends from May 1 to April 30. During the years in question it had outstanding, in addition to its common *191stock, first mortgage bonds and preferred stock. The bonds,- $400,000 in amount, were issued in 1928 under a trust…
2Cases cited9 opinions
- Helvering v. Northwest Steel Rolling Mills, Inc.Supreme Court of the United States · 1940
- Commissioner of Int. Rev. v. Meridian & Thirteenth R. Co.Court of Appeals for the Seventh Circuit · 1942
- Lehigh Structural S. Co. v. Commissioner of Int. Rev.Court of Appeals for the Third Circuit · 1942
- Warren Tel. Co. v. CommissionerCourt of Appeals for the Sixth Circuit · 1942
- Metal Specialty Co. v. CommissionerCourt of Appeals for the Sixth Circuit · 1942
4 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Harding Glass Co. v. CommissionerCourt of Appeals for the Eighth Circuit · 1944
- Rahr Malting Co. v. United StatesDistrict Court, E.D. Wisconsin · 1944
- Rahr Malting Co. v. United StatesCourt of Appeals for the Seventh Circuit · 1944
- Supplee-Biddle Hardware Co. v. CommissionerCourt of Appeals for the Third Circuit · 1944