Legal Opinion
United Aniline Company v. Commissioner of Internal Revenue
Court of Appeals for the First Circuit
Decided April 25, 1963No. 6060PublishedCited by 77 opinions
1Opinion of the Court
ALDRICH, Circuit Judge.
This is another of a recent number of Tax Court cases (General Aggregates Corp. v. Commissioner, 1 Cir., 1963, 313 F.2d 25; Commissioner v. Young Motor Co., 1 Cir., 1963, 316 F.2d 267) involving the burden of proof. The taxpayers are United Aniline Company, hereinafter Aniline, and Louis Aronson (and wife), and the years 1954, 1955 and 1956. Aniline was engaged in the manufacture of dyes which it sold exclusively to the textile and tannery trades. Aronson was its president and principal stockholder. The rest of the stock was owned by his son James, also an employee of…
2Cases cited20 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Helvering v. TaylorSupreme Court of the United States · 1935
- Commercial Molasses Corp. v. New York Tank Barge Corp.Supreme Court of the United States · 1941
- Challenge Mfg. Co. v. CommissionerUnited States Tax Court · 1962
15 more not listed; retrieve them via the Exa API.
3Cited by77 opinions
- Enoch v. CommissionerUnited States Tax Court · 1972
- Milton R. Psaty, and Martin M. Psaty v. United StatesCourt of Appeals for the Third Circuit · 1971
- Dellacroce v. CommissionerUnited States Tax Court · 1984
- United States v. Felix Benitez RexachCourt of Appeals for the First Circuit · 1973
- International Artists, Ltd. v. CommissionerUnited States Tax Court · 1970
72 more not listed; retrieve them via the Exa API.