Legal Opinion
Chamberlin v. Commissioner
Court of Appeals for the Sixth Circuit
Decided October 14, 1953No. Nos. 11693-11698PublishedCited by 25 opinions
1Opinion of the Court
MILLER, Circuit Judge.
Petitioner C. P. Chamberlin seeks a review of an income tax deficiency determined by the Respondent for the calendar year 1946, and sustained by the Tax Court. In the Tax Court the proceeding was consolidated with the proceedings of five other taxpayers similarly situated, all of which proceedings involved the same factual and legal questions. The taxpayers, all of whom were stockholders of Metal Moulding Corporation, about which this litigation centers, and their respective deficiencies were as follows:
The Tax Court upheld the deficiency assessment in each proceeding.…
2Cases cited29 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- Commissioner v. TowerSupreme Court of the United States · 1946
24 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- Fisher v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1954
- Anna I. Woodworth v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1955
- Maysteel Products, Inc. v. CommissionerUnited States Tax Court · 1960
- Esmark, Inc. v. CommissionerUnited States Tax Court · 1988
- J. H. Schaeffer, Jr., and Opal R. Schaeffer v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1958
20 more not listed; retrieve them via the Exa API.