Legal Opinion
Carlisle Tire & Rubber Co. v. Commissioner
Court of Appeals for the Third Circuit
Decided May 28, 1948No. 9620PublishedCited by 5 opinions
1Opinion of the Court
O’CONNELL, Circuit Judge.
The Commissioner has asserted and the Tax Court has found a deficiency in petitioner’s excess profits tax return for the year 1943. The instant appeal raises three questions: (1) Whether petitioner, having entered into a written compromise agreement with the Commissioner concerning indebtedness on excise taxes due the government, was, pursuant to the terms of such agreement, entitled to deduct, as an expense, interest accrued but not paid on the original amount of said excise taxes; (2) whether the Tax Court erred in excluding evidence which petitioner offered, to the…
2Cases cited5 opinions
- Dobson v. CommissionerSupreme Court of the United States · 1944
- Liberty Mirror Works v. CommissionerUnited States Tax Court · 1944
- McKay Products Corp. v. CommissionerUnited States Tax Court · 1947
- Doylestown & Easton Motor Coach Co. v. CommissionerUnited States Tax Court · 1947
- Brown Shoe Co. v. CommissionerUnited States Tax Court · 1948
3Cited by5 opinions
- Scott Paper Co. v. CommissionerUnited States Tax Court · 1980
- Commissioner of Internal Revenue v. McKay Products Corporation. McKay Products Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1949
- Burlington-Rock Island Railroad Company v. United StatesCourt of Appeals for the Fifth Circuit · 1963
- Crean Bros., Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1952
- Scott Paper Co. v. CommissionerUnited States Tax Court · 1980