Legal Opinion
Commissioner v. Commodore, Inc.
Court of Appeals for the Sixth Circuit
Decided April 13, 1943No. 9355PublishedCited by 8 opinions
1Opinion of the Court
HICKS, Circuit Judge.
Petition to review decisions of the Board of Tax Appeals that there are deficiencies in the income tax of respondent for the years 1937 and 1938, in the respective amounts of $4,474.19 and $2,156.06, and that there is no deficiency in excess-profits tax for the year 1938.
The Commissioner had determined a deficiency in income tax for the year 1937 in the sum of $10,445.89 and a deficiency in income tax of $7,502.52, and in excess-profits tax of $734.19, for the year 1938. The Board declined to sustain these assessments.
The facts are undisputed.
The respondent, the…
2Cases cited11 opinions
- Gould v. GouldSupreme Court of the United States · 1917
- Brewster v. GageSupreme Court of the United States · 1930
- Union Pacific Railroad v. Laramie Stock Yards Co.Supreme Court of the United States · 1913
- Shwab v. DoyleSupreme Court of the United States · 1922
- Miller v. United StatesSupreme Court of the United States · 1935
6 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Claridge Apartments Co. v. CommissionerSupreme Court of the United States · 1944
- United States v. National City Lines, Inc.District Court, S.D. California · 1948
- General Electric Company v. Melvin J. Burton, District Director of Internal RevenueCourt of Appeals for the Sixth Circuit · 1967
- Smith v. State Farm Mutual Automobile Insurance CompanyDistrict Court, E.D. Tennessee · 1968
- Claridge Apartments Co. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1943
3 more not listed; retrieve them via the Exa API.