Legal Opinion
Newspaper Printing Co. v. COMMISSIONER OF INT. REVENUE
Court of Appeals for the Third Circuit
Decided February 5, 1932No. 4465PublishedCited by 14 opinions
1Opinion of the Court
THOMSON, District Judge.
The facts of this case are entirely clear, and the conclusion which should be reached is largely one of law.
Prior to January, 1923, there were five competing publishing companies in Pittsburgh: the Newspaper Printing Company, the Press Publishing Company, the Post Publishing Company, the Dispatch Publishing Company, and the Leader Publishing Company. The three first might be designated as taxpayers, the latter as competitors. It being the opinion of the taxpayers that there were more newspapers in the city than the revenues justified, they decided to purchase the.…
2Cases cited2 opinions
- United States v. PhellisSupreme Court of the United States · 1921
- J. J. McCaskill Co v. United StatesSupreme Court of the United States · 1910
3Cited by14 opinions
- A. Giurlani & Bro. v. Com'r of Int. Rev.Court of Appeals for the Ninth Circuit · 1941
- Houston Natural Gas Corp. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1937
- Clark Thread Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1938
- Florida Publishing Co. v. CommissionerUnited States Tax Court · 1975
- Willcuts v. Minnesota Tribune Co.Court of Appeals for the Eighth Circuit · 1939
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