Legal Opinion
Cooperstown Corp. v. Commissioner of Internal Rev.
Court of Appeals for the Third Circuit
Decided August 30, 1944No. 8188PublishedCited by 9 opinions
1Opinion of the Court
JONES, Circuit Judge.
The facts material to the question raised by the pending petition for review were found by the Board of Tax Appeals as stipulated by the parties. The findings show the following situation.
*694The corporate petitioner kept its books on a cash receipts and disbursements basis and made its returns for federal tax purposes on that basis. In 1937 it filed a capital stock tax return showing a $7,000 capital stock tax liability, which the Commissioner thereupon assessed and the petitioner paid in that year. In its income tax return for the calendar year 1937 the taxpayer claimed and…
2Cases cited13 opinions
- Dobson v. CommissionerSupreme Court of the United States · 1944
- Dixie Pine Products Co. v. CommissionerSupreme Court of the United States · 1944
- Block v. CommissionerUnited States Board of Tax Appeals · 1939
- Union Trust Co. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1940
- E. B. Elliott Co. v. CommissionerUnited States Board of Tax Appeals · 1941
8 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Commissioner of Internal Revenue v. Erie Forge Co.Court of Appeals for the Third Circuit · 1948
- Freihofer Baking Co. v. Commissioner of Int. Rev.Court of Appeals for the Third Circuit · 1945
- Bartlett v. DelaneyCourt of Appeals for the First Circuit · 1949
- Kenyon Instrument Co. v. CommissionerUnited States Tax Court · 1951
- Bartlett v. DelaneyDistrict Court, D. Massachusetts · 1948
4 more not listed; retrieve them via the Exa API.