Legal Opinion
Lone Pine Lawn Corporation v. Helvering
Court of Appeals for the Second Circuit
Decided July 21, 1941No. 151PublishedCited by 7 opinions
1Opinion of the Court
L. HAND, Circuit Judge.
This case comes up upon a petition to review deficiencies in income tax, assessed by the Board of Tax Appeals against the petitioner^ a personal holding company, for the years 1934 and 1935. The Commissioner not only assessed the taxpayer for deficiencies in its income tax, but imposed a surtax upon it as a personal holding company and a penalty under § 291 of the Act of 1934, 26 U.S.C.A. Int.Rev. Acts, page 750, and § 406 of the Act of 1935, 26 U.S.C.A. Int.Rev.Acts, page 811, for failing to make any return. The taxpayer did file a return for the years in question, but…
2Cases cited12 opinions
- Higgins v. CommissionerSupreme Court of the United States · 1941
- People Ex Rel. International Navigation Co. v. BarkerNew York Court of Appeals · 1897
- O'Sullivan Rubber Co. v. Commissioner of Int. Rev.Court of Appeals for the Second Circuit · 1941
- Taylor v. Inhabitants of CaribouSupreme Judicial Court of Maine · 1907
- New York University v. . American Book Co.New York Court of Appeals · 1910
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3Cited by7 opinions
- Fides, AG v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1943
- Reffett v. CommissionerUnited States Tax Court · 1963
- Porto Rico Coal Co. v. Commissioner of Internal Rev.Court of Appeals for the Second Circuit · 1942
- Chas. Schaefer & Son, Inc. v. CommissionerUnited States Tax Court · 1953
- Palmer v. StateCourt of Criminal Appeals of Alabama · 1975
2 more not listed; retrieve them via the Exa API.