Legal Opinion
United States v. Dakota Tractor & Equipment Co.
Court of Appeals for the Eighth Circuit
Decided January 7, 1942No. 12014PublishedCited by 14 opinions
1Opinion of the Court
STONE, Circuit Judge.
This is an appeal by the United States from a judgment according a tax refund based upon allowance of a credit in the computation of the surtax on undistributed profits, under Section 26(c) (1) of the Revenue Act of 1936, 26 U.S.C.A. Int.Rev. Acts, page 836, claimed by appellee in its tax return for 1936, rejected by the Commissioner and paid by appellee.
The Act provides for stated surtaxes on defined percentages of undistributed corporate net income, Section 14(b), 49 Stat. 1648, 1656, 26 U.S.C.A. Int.Rev.Acts, page 823. Section 26, 49 Stat. 1648, 1664, .provides for…
2Cases cited7 opinions
- Hormel v. HelveringSupreme Court of the United States · 1941
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- Helvering v. Northwest Steel Rolling Mills, Inc.Supreme Court of the United States · 1940
- White v. United StatesSupreme Court of the United States · 1938
2 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- United States v. MerrillCourt of Appeals for the Ninth Circuit · 1954
- Simon v. CommissionerCourt of Appeals for the Eighth Circuit · 1957
- Eisenmenger v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1944
- Kaufmann Department Stores Securities Corp. v. CommissionerCourt of Appeals for the Third Circuit · 1944
- Valentine-Clark Corp. v. CommissionerCourt of Appeals for the Eighth Circuit · 1943
9 more not listed; retrieve them via the Exa API.