Legal Opinion
R. Gsell & Co., Inc. v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided September 22, 1961No. 26674_1PublishedCited by 34 opinions
1Opinion of the Court
LEONARD P. MOORE, Circuit Judge.
The taxpayer, R. Gsell & Co. Inc., petitions to review an order of the Tax Court of the United States, assessing a penalty under Section 102(a) (failure to declare dividends) 1 of the Internal Reve nue Code of 1939, as amended, 26 U.S. C.A. § 102(a) against the taxpayer for its fiscal years 1947 through 1950 and 1952. The findings and opinion below are reported in 34 T.C. 41. The returns for the tax years involved having been filed for all years except 1952 at the office of the Collector of Internal Revenue for the Third District, New York, and the 1952 return…
2Cases cited11 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Dixie, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1960
- United Business Corporation v. Commissioner of Int. Rev.Court of Appeals for the Second Circuit · 1933
- I. A. Dress Co., Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1960
6 more not listed; retrieve them via the Exa API.
3Cited by34 opinions
- James A. Messer Co. v. CommissionerUnited States Tax Court · 1972
- Sears Oil Co., Inc., on Review v. Commissioner of Internal Revenue, on ReviewCourt of Appeals for the Second Circuit · 1966
- Electric Regulator Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1964
- Motor Fuel Carriers, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1977
- Apollo Industries, Inc., Etc. v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1966
29 more not listed; retrieve them via the Exa API.