Legal Opinion
Ohmer Register Co. v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided November 30, 1942No. 9091PublishedCited by 36 opinions
1Opinion of the Court
MARTIN, Circuit Judge.
The taxpayer, Ohmer Register Company, has petitioned for review of the decision of the United States Board of Tax Appeals determining deficiencies in income taxes and excess profit taxes for the calendar year 1936. The petitioner is an Ohio corporation engaged in the business of selling cash registers and other products manufactured by the Ohmer Fare Register Co., a corporation which owns all of petitioner’s capital stock.
Consistently since its organization in 1932, the petitioner has kept its books and rendered income tax returns upon the accrual basis. In determining…
2Cases cited9 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- Lucas v. American Code Co.Supreme Court of the United States · 1930
- Spring City Foundry Co. v. CommissionerSupreme Court of the United States · 1934
- Brown v. HelveringSupreme Court of the United States · 1934
- Weiss v. WeinerSupreme Court of the United States · 1929
4 more not listed; retrieve them via the Exa API.
3Cited by36 opinions
- F. W. Drybrough v. Commissioner of Internal Revenue, L. N. Simpson v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1956
- Harrold v. Commissioner of Internal Revenue. Cromling v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1951
- Reading & Bates Corp. v. United StatesUnited States Court of Federal Claims · 1998
- Central Cuba Sugar Co. v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. Central Cuba Sugar CoCourt of Appeals for the Second Circuit · 1952
- Guardian Investment Corporation v. Robert L. Phinney, District Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1958
31 more not listed; retrieve them via the Exa API.