Legal Opinion
Cold Metal Process Co. v. Commissioner
Court of Appeals for the Sixth Circuit
Decided September 10, 1957No. Nos. 13047, 13048PublishedCited by 23 opinions
1Opinion of the Court
OPINION
By SHACKELFORD MILLER, Jr., Circuit Judge.
The petitioners, The Cold Metal Process Company, hereinafter referred to as Cold Metal, and The Leon A. Beeghly Fund, The Union National Bank of Youngstown, Ohio, Trustee, hereinafter referred to as trustee, seek review of the judgment of the Tax Court which adjudged an income tax deficiency for the year 1949 against Cold Metal in the amount of $3,931,174.37 and in the same amount against the trustee as a transferee of Cold Metal. The stipulated facts are stated by the tax court in its Findings of Fact and Opinion reported at 25 T. C. 1333, to…
2Cases cited22 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Helvering v. HorstSupreme Court of the United States · 1940
- Blair v. CommissionerSupreme Court of the United States · 1937
- Harrison v. SchaffnerSupreme Court of the United States · 1941
- United States v. Cumberland Public Service Co.Supreme Court of the United States · 1950
17 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Wood Harmon Corporation v. United StatesCourt of Appeals for the Second Circuit · 1963
- Wood Harmon Corporation v. United StatesDistrict Court, S.D. New York · 1962
- Cold Metal Process Co. v. E. W. Bliss Co.Court of Appeals for the Sixth Circuit · 1960
- Teschner v. CommissionerUnited States Tax Court · 1962
- Commissioner of Internal Revenue v. The Leon A. Beeghly Fund, the Union National Bank of Youngstown, Ohio, TrusteeCourt of Appeals for the Sixth Circuit · 1962
18 more not listed; retrieve them via the Exa API.