Legal Opinion
Industrial Addition Assn. v. Commissioner
Supreme Court of the United States
Decided January 2, 1945No. 118PublishedCited by 69 opinions
1Opinion of the CourtChief Justice Stone
In this case petitioner, deeming itself exempt from income and excess profits taxes, failed to file any tax returns for the years 1932 to 1936 inclusive. The Commissioner assessed petitioner for the taxes for those years, with penalties, and the Tax Court has sustained the assessment as to the income taxes and attendant penalties. Petitioner, within the three months allowed for that purpose by § 1142 of the Internal Revenue Code, sought review of the Tax Court’s decision by a petition for review filed with the Court of Appeals for the Sixth Circuit.
By § 1141 (a) of the Internal Revenue Code,…
2Cases cited12 opinions
- Neirbo Co. v. Bethlehem Shipbuilding Corp.Supreme Court of the United States · 1939
- General Investment Co. v. Lake Shore & Michigan Southern Railway Co.Supreme Court of the United States · 1922
- Freeman v. Bee MacHine Co., IncSupreme Court of the United States · 1943
- General Electric Co. v. Marvel Rare Metals Co.Supreme Court of the United States · 1932
- United States v. HvoslefSupreme Court of the United States · 1915
7 more not listed; retrieve them via the Exa API.
3Cited by69 opinions
- Ridge at Red Hawk, L.L.C. v. SchneiderCourt of Appeals for the Tenth Circuit · 2007
- Mississippi Publishing Corp. v. MurphreeSupreme Court of the United States · 1946
- Panhandle Eastern Pipe Line Co. v. Federal Power CommissionSupreme Court of the United States · 1945
- Dougherty v. DEPT. OF LABOR & INDUSTRIESWashington Supreme Court · 2003
- Dougherty v. Department of Labor & IndustriesWashington Supreme Court · 2003
64 more not listed; retrieve them via the Exa API.