Legal Opinion
Portage Plastics Company, Inc. v. United States
Court of Appeals for the Seventh Circuit
Decided March 2, 1973No. 71-1555PublishedCited by 5 opinions
1Opinion of the Court
CUMMINGS, Circuit Judge.
This appeal presents the question whether plaintiff qualified as a small business corporation within the meaning of Section 1371(a) of the Internal Revenue Code, thus supporting its timely elections under Section 1372(a) not to be subject to corporate income taxes for the fiscal years 1961, 1962 and 1963. 1 The district court upheld plaintiff’s qualification (301 F.Supp. 684), but a panel of this Court reversed by divided vote (470 F.2d 308). On en banc consideration, we now affirm the district court’s refund judgment.
The facts were largely stipulated, but other facts…
2Cases cited7 opinions
- Benjamin D. And Madeline Prentice Gilbert v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1957
- Commissioner of Int. Rev. v. Meridian & Thirteenth R. Co.Court of Appeals for the Seventh Circuit · 1942
- Portage Plastics Company v. United StatesDistrict Court, W.D. Wisconsin · 1969
- Amory Cotton Oil Company, Plaintiff-Appellee-Cross-Appellant v. United States of America, Defendant-Appellant-Cross-AppelleeCourt of Appeals for the Fifth Circuit · 1972
- Henderson v. United StatesDistrict Court, M.D. Alabama · 1965
2 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Brutsche v. CommissionerUnited States Tax Court · 1976
- Raymond J. Paige and Patricia C. Paige, His Wife v. United StatesCourt of Appeals for the Ninth Circuit · 1978
- Brutsche v. CommissionerUnited States Tax Court · 1976
- Jolin v. CommissionerUnited States Tax Court · 1985
- Michael G. Jolin and Susan P. Jolin v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1989