Legal Opinion
Commissioner of Internal Revenue v. Smith Paper, Inc.
Court of Appeals for the First Circuit
Decided May 2, 1955No. 4908PublishedCited by 28 opinions
1Opinion of the Court
MAGRUDER, Chief Judge.
Smith Paper, Inc., the corporate taxpayer herein, filed with the Commissioner of Internal Revenue its applications for refunds, under the provisions of § 722 of the Internal Revenue Code of 1939, as amended by 54 Stat. 975, 26 U.S.C.A. § 722, of excess profits taxes paid in the years 1940 through 1944; and alternatively for refunds under the provisions of § 721 of the Code, 26 U.S.C.A. § 721, of excess profits taxes paid in the years 1941, 1942, and 1943. Each of these two sections provided for so-called abnormality relief of excess profits taxes; § 722 relating to…
2Cases cited11 opinions
- Dobson v. CommissionerSupreme Court of the United States · 1944
- H. Fendrich, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1951
- Packer Pub. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1954
- Joseph P. Kiker v. Commissioner of Internal Revenue, Joseph P. Kiker, Sr. And Elizabeth Kiker, His Wife v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1955
- Commissioner of Internal Revenue v. Pittsburgh & Weirton Bus CompanyCourt of Appeals for the Fourth Circuit · 1955
6 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- W. W. Windle Company v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1977
- Louisville Builders Supply Company v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1961
- Commissioner of Internal Revenue v. The S. Frieder & Sons CompanyCourt of Appeals for the Third Circuit · 1955
- Joseph N. Romm and Helen K. Romm, His Wife v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1957
- Inverworld, Ltd. v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1992
23 more not listed; retrieve them via the Exa API.