Legal Opinion
Acf-Brill Motors Co. v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided July 11, 1951No. 10321PublishedCited by 18 opinions
1Opinion of the Court
MARIS, Circuit Judge.
The petitioner, ACF-Brill Motors Company, which is the successor by merger of American Car and Foundry Motors Company, seeks the review of a decision of the Tax Court upholding a deficiency in excess profits tax asserted against its predecessor American Car and Foundry Motors Company, which we shall call the taxpayer, for the year 1943. The deficiency was based upon a reduction in the equity invested capital of the taxpayer which the Commissioner made and which the Tax Court upheld based upon the finding that the stock of the Hall-Scott Motor Car Company and The Fageol…
2Cases cited4 opinions
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- United States v. Cumberland Public Service Co.Supreme Court of the United States · 1950
- Tulsa Tribune Co. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1932
- ACF-Brill Motors Co. v. CommissionerUnited States Tax Court · 1950
3Cited by18 opinions
- King Enterprises, Inc. v. The United StatesUnited States Court of Claims · 1969
- Gerald R. Redding and Dorothy M. Redding and Thomas W. Moses and Anne M. Moses v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1980
- H. B. Zachry Co. v. CommissionerUnited States Tax Court · 1967
- Ketler v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1952
- Farr v. CommissionerUnited States Tax Court · 1955
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