Legal Opinion
Hercules Gasoline Co. v. Commissioner
Supreme Court of the United States
Decided January 2, 1946No. 93Published
1Opinion of the Court 1
326 U.S. 425 (1945)
HERCULES GASOLINE CO., INC.
v.
COMMISSIONER OF INTERNAL REVENUE.
No. 93.
Supreme Court of United States.
Argued December 6, 1945.
Decided December 17, 1945.
CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE FIFTH CIRCUIT.
Mr. Melvin F. Johnson, with whom Mr. Joseph H. Jackson was on the brief, for petitioner.
Mr. Joseph S. Platt, with whom Solicitor General McGrath, Assistant Attorney General Clark, Messrs. Sewall Key, J. Louis Monarch, Walter J. Cummings, Jr. and Mrs. Maryhelen Wigle were on the brief, for respondent.
2Opinion of the Court · BlackJustice Black
This case requires us to construe § 26 (c)[1] of the…
Also in this document: Dissent.
3Cases cited14 opinions
- Helvering v. Northwest Steel Rolling Mills, Inc.Supreme Court of the United States · 1940
- Warren v. KingSupreme Court of the United States · 1883
- Budd International Corp. v. Commissioner of Int. Rev.Court of Appeals for the Third Circuit · 1944
- Budd International Corp. v. CommissionerUnited States Board of Tax Appeals · 1941
- Lehigh Structural S. Co. v. Commissioner of Int. Rev.Court of Appeals for the Third Circuit · 1942
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