Legal Opinion
White Bros. Co. v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided April 10, 1950No. 12699PublishedCited by 10 opinions
1Opinion of the Court
HOLMES, Circuit Judge.
This petition for review involves a deficiency in declared value excess-profits taxes and excess profits taxes for the year 1943, also excess-profits taxes for the year 1944. The jurisdiction of this court is invoked under Section 1141(a) of the Internal Revenue Code, as amended by Section 36 of the Act of June 25, 1948, 26 U.S.C.A. § 1141(a). The taxpayer has abandoned the third of the three issues that ' it presented to the Tax Court. The facts were found by the Tax Court as stipulated by the parties, and may be summarized as follows:
In 1920, the taxpayer, a Louisiana…
2Cases cited7 opinions
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Commissioner v. WheelerSupreme Court of the United States · 1945
- National City Bank of New York v. HelveringCourt of Appeals for the Second Circuit · 1938
- Chicago, RI & P. Ry. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1931
- Charleston & W. C. Ry. Co. v. BurnetCourt of Appeals for the D.C. Circuit · 1931
2 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Graves Bros. Co. v. CommissionerUnited States Tax Court · 1952
- May, Stern & Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1950
- Mathers v. CommissionerUnited States Tax Court · 1972
- South Penn Oil Co. v. CommissionerUnited States Tax Court · 1951
- Alabama By-Products Corp. v. United StatesDistrict Court, N.D. Alabama · 1955
5 more not listed; retrieve them via the Exa API.