Legal Opinion
Morgan's, Inc. v. Commissioner
Court of Appeals for the First Circuit
Decided December 15, 1933No. 2807PublishedCited by 3 opinions
1Opinion of the Court
WILSON, Circuit Judge,
This is a petition for a review by taxpayers of an order of the Board of Tax Appeals relating to the income taxes of the affiliated petitioners for the year 1927.
Morgan’s, Inc., hereinafter referred to- as the Morgan Company, and the Haines Furniture Company, hereinafter referred to as the Ha-ines Company, became affiliated on June 1, 1925. Both companies kept their books and made their returns on a calendar year basis.
In 1925 the Haines Company filed a separate return for the fractional part of the year 1625-, from January 1 to June 1, showing a net loss of $59,239.56.…
2Cases cited8 opinions
- Burnet v. Sanford & Brooks Co.Supreme Court of the United States · 1931
- Woolford Realty Co. v. RoseSupreme Court of the United States · 1932
- Sweets Co. of America, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Twin City Power Co. v. Savannah River Electric Co.Supreme Court of the United States · 1931
- Commissioner of Internal Revenue v. Ben Ginsburg Co.Court of Appeals for the Second Circuit · 1931
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3Cited by3 opinions
- Arnold Constable Corp. v. CommissionerCourt of Appeals for the Second Circuit · 1934
- Wishnick-Tumpeer, Inc. v. HelveringCourt of Appeals for the D.C. Circuit · 1934
- Joseph & Feiss Co. v. CommissionerCourt of Appeals for the Sixth Circuit · 1934