Legal Opinion
Ben Bimberg & Co. v. Helvering
Court of Appeals for the Second Circuit
Decided March 7, 1942No. 84PublishedCited by 14 opinions
1Opinion of the Court
L. HAND, Circuit Judge.
This is a petition to review an order of the Board of Tax Appeals, assessing an income tax deficiency against the taxpayer for the year 1936, and denying a claim for refund for the same year. The question is whether certain credits granted by cotton mills to the taxpayer, a jobber, should be included in its gross income for the year 1936 as the Commissioner did. During the last ninety days of 1935 the taxpayer had bought cotton goods from the mills, to the purchase price of which the mills added the tax then in force under the Agricultural Adjustment Act, 7 U.S.C.A. §…
2Cases cited8 opinions
- Chicot County Drainage District v. Baxter State BankSupreme Court of the United States · 1940
- Union Trust Co. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1940
- Inland Products Co. v. BlairCourt of Appeals for the Fourth Circuit · 1929
- Bergan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1935
- JA Dougherty's Sons v. Commissioner of Internal Rev.Court of Appeals for the Third Circuit · 1941
3 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- California and Hawaiian Sugar Refining Corporation, Limited v. The United StatesUnited States Court of Claims · 1962
- Athens Roller Mills v. Com'r of Internal RevenueCourt of Appeals for the Sixth Circuit · 1943
- Sportwear Hosiery Mills v. CommissionerCourt of Appeals for the Third Circuit · 1942
- Helvering v. Cannon Valley Milling Co.Court of Appeals for the Eighth Circuit · 1942
- Electric Storage Battery Co. v. RothensiesDistrict Court, E.D. Pennsylvania · 1944
9 more not listed; retrieve them via the Exa API.