Legal Opinion
American Can Co. v. Bowers
Court of Appeals for the Second Circuit
Decided November 4, 1929No. 11-14PublishedCited by 14 opinions
1Opinion of the Court
MANTON, Circuit Judge.
The four appellants in these actions seek recovery of additional income and excess profits taxes paid under duress for the year 1917 (39 Stat. 756 ; 40 Stat. 300). During the year 1917, the appellants kept their books and filed returns, as permitted by section 13(d) of the Revenue Act of 1916 (39 Stat. 771), showing a consolidated net income of $17,944,-400.46 which included $60,010.50 as dividends. This income was increased, when audit was made by the Commissioner, and upon a reaudit was again increased, so as to show a net income of $24,949,668.51, including the…
2Cases cited14 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- Doyle v. Mitchell Brothers Co.Supreme Court of the United States · 1918
- Irwin v. GavitSupreme Court of the United States · 1925
- Weiss v. WeinerSupreme Court of the United States · 1929
9 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Peninsula Steel Products & Equipment Co. v. CommissionerUnited States Tax Court · 1982
- Reco Industries, Inc. v. CommissionerUnited States Tax Court · 1984
- Thor Power Tool Company v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1977
- American Can Co. v. CommissionerUnited States Tax Court · 1961
- W. C. & A. N. Miller Dev. Co. v. CommissionerUnited States Tax Court · 1983
9 more not listed; retrieve them via the Exa API.