Legal Opinion
Booth Fisheries Co. v. Commissioner
Court of Appeals for the Seventh Circuit
Decided June 4, 1936No. 5683PublishedCited by 10 opinions
1Opinion of the Court
BRIGGLE, District Judge.
Petitioners and various other affiliated corporations filed through the parent corporation a consolidated tax return for the fiscal and taxable year ending April 30, 1930. The Commissioner determined a deficiency of $1,958.47, due to the disallowance by the Commissioner of certain losses of the Canadian subsidiaries of petitioners. The parent and some of the affiliated companies later became involved in bankruptcy and receivership proceedings, but those appealing are not so involved.
In their petition to the Board of Tax Appeals, petitioners alleged two errors of the…
2Cases cited2 opinions
- Helvering v. TaylorSupreme Court of the United States · 1935
- Helvering v. RankinSupreme Court of the United States · 1935
3Cited by10 opinions
- U.S. Padding Corp. v. CommissionerUnited States Tax Court · 1987
- U.S. Padding Corp. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1989
- Barrois Bros., Inc. v. Lake Tankers CorporationDistrict Court, E.D. Louisiana · 1960
- Brown v. Tribunal de Contribuciones de Puerto RicoSupreme Court of Puerto Rico · 1953
- Royal Little v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1960
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