Legal Opinion
Mastin Realty & Mining Co. v. Commissioner
Court of Appeals for the Eighth Circuit
Decided October 26, 1942No. 12299PublishedCited by 10 opinions
1Opinion of the Court
GARDNER, Circuit Judge.
This is a petition to review a decision of the Board of Tax Appeals which denied claims of petitioner for credits for the years 1936 and 1937 against the surtax on its undistributed profits assessed under the provisions of the Revenue Act of 1936, c. 690, 26 U.S.C.A. Int.Rev.Acts, page 819 et seq.
The case was submitted to the Board of Tax Appeals on an agreed statement of facts which the Board adopted as its findings. Petitioner is a corporation with its principal place of business in Kansas City, Missouri. It filed its corporate income and excess profits tax returns…
2Cases cited9 opinions
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Helvering v. Northwest Steel Rolling Mills, Inc.Supreme Court of the United States · 1940
- Crane-Johnson Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1939
- Gottfried v. MillerSupreme Court of the United States · 1882
- First National Bank of Hailey v. GlennIdaho Supreme Court · 1904
4 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Reed, Wible & Brown, Inc. v. Mahogany Run Development Corp.District Court, Virgin Islands · 1982
- Valentine-Clark Corp. v. CommissionerCourt of Appeals for the Eighth Circuit · 1943
- Hobbs-Western Co. v. CommissionerCourt of Appeals for the Eighth Circuit · 1942
- Monarch Theatres, Inc. v. HelveringCourt of Appeals for the Second Circuit · 1943
- R & M Oxford Construction, Inc. v. SmithCourt of Appeals of Arizona · 1992
5 more not listed; retrieve them via the Exa API.