Legal Opinion
Commissioner of Internal Rev. v. Schmoll Fils Associated
Court of Appeals for the Second Circuit
Decided March 18, 1940No. 214PublishedCited by 29 opinions
1Opinion of the Court
AUGUSTUS N. HAND, Circuit Judge.
The Commissioner of Internal Revenue assessed income tax deficiencies against the taxpayer Schmoll Fils Associated, Inc. in the amount of $2,212.35 for the year 1932, of which $1,790.25 was in controversy before the Board of Tax Appeals; $1,079.30 for the year 1933, of which $988.56 was in controversy, and $834.07 for the year 1934, of which the entire amount was in controversy. The Board of Tax Appeals determined income tax deficiencies against the taxpayer of $422.10 and $90.75 for the years 1932 and 1933 respectively and an income tax overpayment of $723.72…
2Cases cited6 opinions
- In re Fechheimer Fisher Co.Court of Appeals for the Second Circuit · 1914
- Commissioner of Internal Revenue v. OPP Holding Corp.Court of Appeals for the Second Circuit · 1935
- Jewel Tea Co. v. United StatesCourt of Appeals for the Second Circuit · 1937
- Kentucky River Coal Corporation v. LucasDistrict Court, W.D. Kentucky · 1931
- Commissioner of Int. Rev. v. National Grange Mut. L. Co.Court of Appeals for the First Circuit · 1935
1 more not listed; retrieve them via the Exa API.
3Cited by29 opinions
- John Kelley Co. v. CommissionerSupreme Court of the United States · 1946
- Commissioner of Int. Rev. v. Meridian & Thirteenth R. Co.Court of Appeals for the Seventh Circuit · 1942
- Central Cuba Sugar Co. v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. Central Cuba Sugar CoCourt of Appeals for the Second Circuit · 1952
- United States v. Title Guarantee & Trust Co.Court of Appeals for the Sixth Circuit · 1943
- Universal Oil Products Co. v. Campbell (United States, Intervenor) (Two Cases)Court of Appeals for the Seventh Circuit · 1950
24 more not listed; retrieve them via the Exa API.