Commissioner v. Batten, Barton, Durstine & Osborn, Inc.
Court of Appeals for the Second Circuit
1Opinion of the Court
CHASE, Circuit Judge.
This -petition by the Commissioner of Internal Revenue to review a decision of the Tax Court brings up the taxability of gains the respondent made in 1939 and 1941 in selling its own capital stock to its employees. Although the deficiencies expunged by the Tax Count were determined by the Commissioner in the respondent’s income taxes for both years, in its declared value excess profits taxes for 1939, and in its excess profits taxes for 1941; the difference in the nature of the taxes is immaterial and decision as to each deficiency turns upon the correct solution of the…
Also in this document: Concurrence.
2Cases cited10 opinions
- Earle v. Illinois Central RailroadSupreme Court of the United States · 1942
- Borg v. International Silver Co.Court of Appeals for the Second Circuit · 1925
- COMMISSION OF INT. REV. v. Air Reduction Co.Court of Appeals for the Second Circuit · 1942
- Helvering v. Edison Bros. Stores, Inc.Court of Appeals for the Eighth Circuit · 1943
- Jenkins v. BitgoodCourt of Appeals for the Second Circuit · 1939
5 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- Duncan Industries, Inc., etc. v. CommissionerUnited States Tax Court · 1979
- United States v. Anderson, Clayton & Co.Supreme Court of the United States · 1955
- Commissioner of Internal Revenue v. Landers CorpCourt of Appeals for the Sixth Circuit · 1954
- Commissioner of Internal Revenue v. Rollins Burdick Hunter Co.Court of Appeals for the Seventh Circuit · 1949
- Commissioner of Internal Revenue v. H. W. Porter & Co., Inc.Court of Appeals for the Third Circuit · 1951
20 more not listed; retrieve them via the Exa API.