Legal Opinion
Russell-Miller Milling Co. v. Helvering
Court of Appeals for the D.C. Circuit
Decided February 12, 1934No. 5941PublishedCited by 7 opinions
1Opinion of the Court
GRONER, Associate Justice.
Petitioner is a North Dakota corporation and is engaged in milling flour. Its account books were kept on the accrual basis. Its fiscal year was from September 1 to August 31, and its income tax returns were prepared and filed on that basis.
During the fiscal year ending August 31, 1927, the British government demanded of petitioner that it file audited accounts showing profit and loss on business done in England and pay such income taxes thereon as were shown to be due. Petitioner replied that it was unable to supply such accounts, and as a result received a notice of…
2Cases cited2 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- Lucas v. American Code Co.Supreme Court of the United States · 1930
3Cited by7 opinions
- Cecil v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1939
- Cuba Railroad Company v. United StatesDistrict Court, S.D. New York · 1954
- United States v. Jose Medardo Alvero CruzCourt of Appeals for the Eleventh Circuit · 1983
- Albemarle Corporation & Subsidiaries v. United StatesUnited States Court of Federal Claims · 2014
- Continental Baking Corp. v. HelveringCourt of Appeals for the D.C. Circuit · 1935
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