Legal Opinion
Baldwin-Lima-Hamilton Corporation, a Corporation of Delaware v. United States
Court of Appeals for the Seventh Circuit
Decided December 3, 1970No. 17773PublishedCited by 30 opinions
1Opinion of the Court
KERNER, Circuit Judge.
Baldwin-Lima-Hamilton Corporation (Taxpayer), as- transferee of the Austin-Western Company (AW), brought this refund suit in the district court to recover income taxes in the amount of $108,271.50 for 1953, 1954 and 1955. The Commissioner had determined under § 482 of the Internal Revenue Code, 26 U.S.C. § 482 (1954) (formerly § 45 of the 1939 Internal Revenue Code), that all of the income for those years of the Austin-Western Hemisphere Company (AWH) a subsidiary of AW, be reflected as the income of its parent, AW, for federal tax purposes. The district court found that…
2Cases cited6 opinions
- Grenada Industries, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1953
- Commissioner of Internal Revenue v. Chelsea Products, IncCourt of Appeals for the Third Circuit · 1952
- Lesly Cohen v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
- Eli Lilly & Co. v. United StatesUnited States Court of Claims · 1967
- Simon J. Murphy Company and Social Research Foundation, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1956
1 more not listed; retrieve them via the Exa API.
3Cited by30 opinions
- Ross Glove Co. v. CommissionerUnited States Tax Court · 1973
- Huber Homes, Inc. v. CommissionerUnited States Tax Court · 1971
- Eli Lilly & Company and Subsidiaries, Cross-Appellees v. Commissioner of Internal Revenue, Cross-AppellantCourt of Appeals for the Seventh Circuit · 1988
- Brittingham v. CommissionerUnited States Tax Court · 1976
- Kerry Inv. Co. v. CommissionerUnited States Tax Court · 1972
25 more not listed; retrieve them via the Exa API.