Legal Opinion
Fort Pitt Bridge Works v. Commissioner of Internal Rev.
Court of Appeals for the Third Circuit
Decided October 2, 1937No. 5036, 5042, 5043PublishedCited by 20 opinions
1Opinion of the Court
DAVIS, Circuit Judge.
These cases are here on petition to review orders of redetermination of the United States Board of Tax Appeals involving income and profits taxes of the petitioner for the years 1917, 1918, and 1919, arising out of a contract for the material for 21 hangars of the dimensions of-110 feet x 160 feet to be invoiced at 5.7 cents per pound. The proceedings for all three years were consolidated.
Three questions are involved in this case:
1. Was the petitioner entitled to a special assessment? The petitioner says that the Commissioner and Board of Tax Appeals erred and abused…
2Cases cited7 opinions
- Blair v. Oesterlein MacHine Co.Supreme Court of the United States · 1927
- Williamsport Wire Rope Co. v. United StatesSupreme Court of the United States · 1928
- Heiner v. Diamond Alkali Co.Supreme Court of the United States · 1933
- Heiner, Collector of Internal Revenue, v. Diamond Alkali Co.Supreme Court of the United States · 1933
- Dreifus v. Columbian Exposition Salvage Co.Supreme Court of Pennsylvania · 1900
2 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Peninsula Steel Products & Equipment Co. v. CommissionerUnited States Tax Court · 1982
- H. F. Campbell Co. v. CommissionerUnited States Tax Court · 1969
- Hamilton Industries, Inc. v. CommissionerUnited States Tax Court · 1991
- Reco Industries, Inc. v. CommissionerUnited States Tax Court · 1984
- Fenton v. Contemporary Development Co.Court of Appeals of Washington · 1974
15 more not listed; retrieve them via the Exa API.