Legal Opinion
Elliott Addressing Mach. Co. v. Commissioner of Internal Revenue
Court of Appeals for the First Circuit
Decided November 27, 1942No. 3774PublishedCited by 5 opinions
1Opinion of the Court
MAHONEY, Circuit Judge.
This is an appeal from a decision of the Board of Tax Appeals sustaining a determination by the Commissioner of Internal Revenue of deficiencies in the income tax of the Elliott Addressing Machine Company, a Massachusetts corporation, in the amounts of $11,659.48 for 1936 and $5,386.62 for 1937. The petitioner claimed that it was entitled to the undistributed profits surtax credits under Section 26(c) (1) and (2) of the Revenue Act of 1936, 49 Stat. 1648, 26 U.S.C.A. Int.Rev.Acts, page 835, in the amounts of $66,361.25 and $34,357.33 for the years 1936 and 1937…
2Cases cited7 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- Burnet v. ClarkSupreme Court of the United States · 1932
- Helvering v. Northwest Steel Rolling Mills, Inc.Supreme Court of the United States · 1940
- Dalton v. BowersSupreme Court of the United States · 1932
2 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Monarch Theatres, Inc. v. HelveringCourt of Appeals for the Second Circuit · 1943
- Hercules Gasoline Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1945
- Riverside Cement Co. v. RoganDistrict Court, S.D. California · 1945
- Supplee-Biddle Hardware Co. v. CommissionerCourt of Appeals for the Third Circuit · 1944
- Hercules Gasoline Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1945