Legal Opinion
Fairmont Aluminum Company v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided May 18, 1955No. 6946PublishedCited by 117 opinions
1Opinion of the Court
PARKER, Chief Judge.
This is an appeal from the Tax Court of the United States involving a deficiency in excess profits taxes for the year 1945. 22 T.C. 1377. The question in the case is based upon the contention of taxpayer that its equity invested capital was not less than $1,500,000 instead of $550,000, the amount allowed. Precisely the same question was raised by taxpayer before the Tax Court with respect to the computation of its excess profits taxes for the year 1944, and was decided adversely to its contention both by the Tax Court, and by this court. Fairmont Aluminum Co. v.…
2Cases cited28 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Cromwell v. County of SacSupreme Court of the United States · 1877
- Southern Pacific Railroad v. United StatesSupreme Court of the United States · 1897
- Federal Communications Commission v. Pottsville Broadcasting Co.Supreme Court of the United States · 1940
- Tait v. Western Maryland Railway Co.Supreme Court of the United States · 1933
23 more not listed; retrieve them via the Exa API.
3Cited by117 opinions
- United States v. Utah Construction & Mining Co.Supreme Court of the United States · 1966
- Sylvester TIPLER, Plaintiff-Appellee, v. E. I. duPONT deNEMOURS AND CO., Inc., Defendant-AppellantCourt of Appeals for the Sixth Circuit · 1971
- Pagán Hernández v. Universidad de Puerto RicoSupreme Court of Puerto Rico · 1978
- John W. Amos v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1965
- Jeffrey Otherson v. Department of Justice, Immigration and Naturalization ServiceCourt of Appeals for the D.C. Circuit · 1983
112 more not listed; retrieve them via the Exa API.