Legal Opinion
Continental Products Co. v. Commissioner of Int. Rev.
Court of Appeals for the First Circuit
Decided July 24, 1933No. 2755PublishedCited by 13 opinions
1Opinion of the Court
MORTON, Circuit Judge.
This is a petition to review a decision by the Board of Tax Appeals with respect to-the petitioner’s income and profits taxes for the years 1918,1919, and 1920. The complicated facts are settled by stipulation of the parties, and are stated in.the opinion of the Board of Tax Appeals. 20 B. T. A. 818. We shall refer only to such as are pertinent to the discussion of the questions involved.
The first question is whether the petitioner, during the years stated, was affiliated with a group of corporations headed by the Brazil Railway Company, and was therefore entitled to…
2Cases cited9 opinions
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Davis v. WakeleeSupreme Court of the United States · 1895
- Dickerson v. ColgroveSupreme Court of the United States · 1880
- Casey v. GalliSupreme Court of the United States · 1877
- Handy & Harman v. BurnetSupreme Court of the United States · 1931
4 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Meyer Harris Cohen, AKA Michael 'Mickey' Cohen v. United StatesCourt of Appeals for the Ninth Circuit · 1962
- O'Brien v. CommissionerUnited States Tax Court · 1974
- Harvey v. EarlyCourt of Appeals for the Fourth Circuit · 1947
- Dyer v. GallagherCourt of Appeals for the Sixth Circuit · 1953
- Communist Party, USA v. MoyseyDistrict Court, S.D. New York · 1956
8 more not listed; retrieve them via the Exa API.