Legal Opinion
Greenwood Packing Plant v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided November 20, 1942No. 4977PublishedCited by 6 opinions
1Opinion of the Court
SOPER, Circuit Judge.
This case relates to a deficiency of $1,598.02 in unjust enrichment tax for the year 1935, determined by the Commissioner of Internal Revenue and approved by the Board of Tax Appeals under the Revenue Act of 1936, Ch. 690, 49 Stat. 1648, 26 U.S.C.A. Int.Rev.Acts, page 819 et seq. During the year 1935, the Greenwood Packing Company, a South Carolina corporation, the taxpayer, handled three classes of merchandise. It was engaged in processing hogs and selling the products, in selling cattle and selling the products, and in buying salt meats, batter and other dairy products…
2Cases cited5 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Helvering v. TaylorSupreme Court of the United States · 1935
- Greenwood Packing Plant v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1942
- Manchester Board & Paper Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1937
- Wilson Coal Land Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1937
3Cited by6 opinions
- Greenfeld v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1947
- Gouldman v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1948
- Sellmayer Packing Co. v. Commissioner of Int. Rev.Court of Appeals for the Fourth Circuit · 1944
- Wilson Milling Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1943
- Timanus v. CommissionerCourt of Appeals for the Fourth Circuit · 1946
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