Legal Opinion
American Gas & Elec. Co. v. Commissioner of Internal Rev.
Court of Appeals for the Second Circuit
Decided August 13, 1936No. 376PublishedCited by 14 opinions
1Opinion of the Court
AUGUSTUS N. HAND, Circuit Judge.
This is a petition for review of a decision of the Board of Tax Appeals redetermining deficiencies in income taxes of the petitioner, American Gas & Electric Company, and affiliated subsidiary companies for the taxable years 1928, 1929, and 1930. The petitioner and the affiliated subsidiaries filed consolidated returns for these years. Their books were kept on the accrual basis, and the income tax returns for each year were filed on that basis.
The material facts are as follows: The Virginian Power Company (hereinafter called Virginian), a Massachusetts…
2Cases cited10 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Cortland Specialty Co. v. Commissioner of Internal Rev.Court of Appeals for the Second Circuit · 1932
- Helvering v. Union Pacific RailroadSupreme Court of the United States · 1934
- Western Maryland Ry. Co. v. Com'r of Internal RevenueCourt of Appeals for the Fourth Circuit · 1929
- Athol Mfg. Co. v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1931
5 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Helvering v. Metropolitan Edison Co.Supreme Court of the United States · 1939
- T. M. Britt and Jane Britt v. The United States of AmericaCourt of Appeals for the Fifth Circuit · 1970
- E. & J. Gallo Winery, a Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
- Georday Enterprises v. Commissioner of Internal Rev.Court of Appeals for the Fourth Circuit · 1942
- Metropolitan Edison Co. v. Commissioner of Int. Rev.Court of Appeals for the Third Circuit · 1938
9 more not listed; retrieve them via the Exa API.