Legal Opinion
Corn Products Refining Company v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided August 25, 1954No. 22810_1PublishedCited by 31 opinions
1Opinion of the Court
CHASE, Circuit Judge.
The petitioner, a New Jersey corporation which has its principal office in the City of New York, is engaged in manufacturing and selling corn products, including sugars, starches, oils and feeds. The Commissioner determined a deficiency of $163,804.78 in its income tax for 1940; a deficiency of $1,520,519.39 in its excess profits tax for 1942; and a deficiency of $14,487.94 in its declared value excess profits tax for that year. The Tax Court upheld the Commissioner and petitions to review its decisions have been consolidated for hearing in this court. The opinion of the…
2Cases cited14 opinions
- Commissioner of Internal Revenue v. CovingtonCourt of Appeals for the Fifth Circuit · 1941
- United States v. New York Coffee & Sugar Exchange, Inc.Supreme Court of the United States · 1924
- Trenton Cotton Oil Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1945
- Harriss v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1944
- Covington v. CommissionerUnited States Board of Tax Appeals · 1940
9 more not listed; retrieve them via the Exa API.
3Cited by31 opinions
- Corn Products Refining Co. v. CommissionerSupreme Court of the United States · 1956
- Arkansas Best Corp. v. CommissionerSupreme Court of the United States · 1988
- Smith v. CommissionerUnited States Tax Court · 1982
- Sicanoff Vegetable Oil Corp. v. CommissionerUnited States Tax Court · 1957
- Nelson Weaver Realty Company, and Nelson Weaver Mortgage Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1962
26 more not listed; retrieve them via the Exa API.