Legal Opinion
Cramer & King Co. v. Com'r of Internal Revenue
Court of Appeals for the Third Circuit
Decided April 2, 1930No. 4083PublishedCited by 11 opinions
1Opinion of the Court
DAVIS, Circuit Judge.
rThis ease is here on petition to review an order of the United States Board of Tax Appeals. The question in issue is whether or not the petitioner is entitled to have its profits tax for the calendar year 1919 computed under the provisions of sections 327 and 328 of the Revenue Act of 1918 (40 Stat. 1057).
Subsections (a) and (d) of section 327 state the conditions under which a tax may be computed as provided in section 328. Under subsection (a), if the Commissioner is unable to determine the invested capital of a corporation, it is entitled to a special assessment under…
2Cases cited4 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- Wickwire v. ReineckeSupreme Court of the United States · 1927
- Williamsport Wire Rope Co. v. United StatesSupreme Court of the United States · 1928
- United States v. RindskopfSupreme Court of the United States · 1882
3Cited by11 opinions
- Fort Pitt Bridge Works v. Commissioner of Internal Rev.Court of Appeals for the Third Circuit · 1937
- Diamond Alkali Co. v. HeinerCourt of Appeals for the Third Circuit · 1932
- Heinemann Chemical Co. v. HeinerCourt of Appeals for the Third Circuit · 1937
- Duquesne Steel Foundry Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1930
- Commissioner v. Spring City Foundry Co.Court of Appeals for the Seventh Circuit · 1933
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