Legal Opinion
Helms Bakeries v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided September 21, 1956No. 14808_1PublishedCited by 8 opinions
1Opinion of the Court
JERTBERG, District Judge.
This proceeding involves determination of Federal Excess Profits Taxes for the calendar years 1943, 1944 and 1945.
The petitioner, Helms Bakeries (hereinafter referred to as the petitioner) is a California corporation. It filed its tax returns, including its excess profits tax returns, for the years 1940-1945 with the Collector of Internal Revenue for the Sixth District of California.
The only issues presented to the Tax Court for decision related exclusively to the petitioner’s right to relief under Section 722 of the Internal Revenue Code of 1939 for the taxable years…
2Cases cited1 opinion
- Green Spring Dairy, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1953
3Cited by8 opinions
- Standard Hosiery Mills, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1957
- Helms Bakeries v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
- The Patent Button Company of Tennessee v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1958
- United States Rubber Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1960
- Helms Bakeries v. CommissionerUnited States Tax Court · 1957
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