Legal Opinion
Good Mfg. Co. v. Burnet
Court of Appeals for the D.C. Circuit
Decided April 4, 1932No. Nos. 5362-5365PublishedCited by 2 opinions
1Opinion of the Court
GRONER, Associate Justice.
This appeal is here on a consolidated petition for review filed November 16, 1929, pursuant to the provisions of sections 1001-1003 of the Revenue Act of 1926, 44 Stat. 9, 109, 110 (26 USCA §§ 1224 and note, 1225, 1226). There are two questions presented : First, were Good Manufacturing Company, Art Brass Company, and Metal Crafters, Inc., affiliated during the year 1920 within the meaning of section 240 (b) of the Revenue Act of 1918 (40 Stat. 1081) ? Second, were Good Manufacturing Company and Art Brass Company affiliated during year 1924 within meaning of section…
2Cases cited4 opinions
- Handy & Harman v. BurnetSupreme Court of the United States · 1931
- United States v. CLEVELAND, P. & ER CO.Court of Appeals for the Sixth Circuit · 1930
- Burnet v. Bank of ItalyCourt of Appeals for the Ninth Circuit · 1931
- Commissioner v. Richfield Oil Co.Court of Appeals for the Ninth Circuit · 1930
3Cited by2 opinions
- Peyton Du-Pont Securities Co. v. Commissioner of Int. Rev.Court of Appeals for the Second Circuit · 1933
- First National Bank of McAlester v. MannSupreme Court of Oklahoma · 1965