Legal Opinion
Commissioner of Internal Rev. v. Security Flour Mills Co.
Court of Appeals for the Tenth Circuit
Decided March 6, 1943No. 2556, 2589PublishedCited by 12 opinions
1Opinion of the Court
BRATTON, Circuit Judge.
This proceeding presents questions relating to income and excess profits taxes. The taxpayer was engaged in the manufacture and sale of flour, and was subject to the processing tax levied under the Agricultural Adjustment Act of 1933, 48 Stat. 31, 7 U.S.C.A. § 601 et seq. During the period which is material here more than half of its sales of flour were made under the Miller’s Federation Uniform Sales Contract. The sales were at a stated price per barrel which included the usual items of cost, a normal profit, and a sufficient amount to cover the processing tax. The…
2Cases cited11 opinions
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- United States v. ButlerSupreme Court of the United States · 1936
- Burnet v. Sanford & Brooks Co.Supreme Court of the United States · 1931
- Brown v. HelveringSupreme Court of the United States · 1934
- Lucas v. Ox Fibre Brush Co.Supreme Court of the United States · 1930
6 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Security Flour Mills Co. v. CommissionerSupreme Court of the United States · 1944
- Beacon Publishing Company, a Kansas Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1955
- Gulf Oil Corporation, in No. 89-2049 v. Commissioner of Internal Revenue. Commissioner of Internal Revenue, in No. 89-2050 v. Gulf Oil CorporationCourt of Appeals for the Third Circuit · 1990
- Bressner Radio, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1959
- Haley v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1953
7 more not listed; retrieve them via the Exa API.