Legal Opinion
Maddas v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided July 17, 1940No. 7415PublishedCited by 14 opinions
1Opinion of the Court
MARIS, Circuit Judge.
This is a petition for review of a decision of the Board of Tax Appeals. The petitioner, in addition to his numerous other business enterprises was an officer and large stockholder of a brewing company. During 1920, 1921 and 1922 the company illegally sold real beer but in the guise of near beer. All receipts from these sales above the market price for near beer were turned over to the petitioner with no obligation on his part to account for the money to the company. It, was understood and agreed, however, that so much of the money as was necessary was to be used by the…
2Cases cited4 opinions
- Helvering v. RankinSupreme Court of the United States · 1935
- General Utilities & Operating Co. v. HelveringSupreme Court of the United States · 1935
- Elmhurst Cemetery Co. of Joliet v. CommissionerSupreme Court of the United States · 1937
- Helvering v. KehoeSupreme Court of the United States · 1940
3Cited by14 opinions
- Otsuki v. CommissionerUnited States Tax Court · 1969
- Glass City Bank v. United StatesSupreme Court of the United States · 1945
- Rugel v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1942
- Reading Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1942
- Greenfeld v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1947
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