Legal Opinion
Black Motor Co. v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided February 6, 1942No. 8743PublishedCited by 91 opinions
1Opinion of the Court
HAMILTON, Circuit Judge.
This is a proceeding by petitioner, Black Motor Company, Inc., to review a Board of Tax Appeals decision, redetermining petitioner’s income, excess profits and undistributed profits taxes for the taxable year ending December 31, 1936.
Petitioner is a Kentucky corporation with its principal place of business at Harlan, Kentucky, and sells automobiles at retail. It duly filed its income, excess profits and undistributed profits tax return with the Collector of .Internal Revenue for the year in question and disclosed income taxes payable of $765.82 and no excess profits or…
2Cases cited8 opinions
- Hormel v. HelveringSupreme Court of the United States · 1941
- Helvering v. Stockholms Enskilda BankSupreme Court of the United States · 1934
- Lincoln Nat. Bank v. BurnetCourt of Appeals for the D.C. Circuit · 1933
- Commissioner v. Central Nat. Bank of ClevelandCourt of Appeals for the Sixth Circuit · 1941
- State Consol. Oil Co. v. Commissioner of Internal Rev.Court of Appeals for the Ninth Circuit · 1933
3 more not listed; retrieve them via the Exa API.
3Cited by91 opinions
- Taft Broadcasting Company v. United StatesCourt of Appeals for the Sixth Circuit · 1991
- Thor Power Tool Co. v. CommissionerSupreme Court of the United States · 1979
- Eileen A. Logan v. Denny's, Inc.Court of Appeals for the Sixth Circuit · 2001
- Moore v. Philip Morris Companies, Inc.Court of Appeals for the Sixth Circuit · 1993
- City Management Corp. v. U.S. Chemical Co.Court of Appeals for the Sixth Circuit · 1994
86 more not listed; retrieve them via the Exa API.