Legal Opinion
Valentine-Clark Corp. v. Commissioner
Court of Appeals for the Eighth Circuit
Decided August 3, 1943No. 12505PublishedCited by 11 opinions
1Opinion of the Court
RIDDICK, Circuit Judge.
This is a petition to review a decision of the Board of Tax Appeals (now the Tax Court of the United States) affirming the Revenue Commissioner’s determination of a deficiency in petitioner’s income tax for the year 1936 and for the taxable period January 1, 1937, to June 30, 1937. The question for decision arises under the provisions of the Revenue Act of 1936, 26 U.S. C.A. Int.Rev.Acts, page 819 et seq., imposing a surtax upon undistributed profits of corporations.
The petitioner is a Washington corporation, having its principal place of business in St. Paul,…
2Cases cited9 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- Helvering v. Northwest Steel Rolling Mills, Inc.Supreme Court of the United States · 1940
- Helvering v. Ohio Leather Co.Supreme Court of the United States · 1942
- United States v. Dakota Tractor & Equipment Co.Court of Appeals for the Eighth Circuit · 1942
4 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Eisenmenger v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1944
- Kaufmann Department Stores Securities Corp. v. CommissionerCourt of Appeals for the Third Circuit · 1944
- Helvering v. Northwest BancorporationCourt of Appeals for the Eighth Circuit · 1944
- Harding Glass Co. v. CommissionerCourt of Appeals for the Eighth Circuit · 1944
- United States v. Hillcrest Inv. Co.Court of Appeals for the Eighth Circuit · 1945
6 more not listed; retrieve them via the Exa API.