Legal Opinion
United States v. Utah-Idaho Sugar Co.
Court of Appeals for the Tenth Circuit
Decided May 2, 1938No. 1615PublishedCited by 16 opinions
1Opinion of the Court
BRATTON, Circuit Judge.
This is an action at law for the recovery of an alleged overpayment of income and profits taxes for the fiscal year ended February 28, 1918.
The taxpayer is a corporation engaged in the manufacture, refinement, and sale of sugar at wholesale. Its books were consistently kept on the accrual basis, and its fiscal year ended on February 28th; but up to the end of 1916 its returns for income tax purpóses were made on the basis of- the calendar year. With permission of the Commissioner of Internal Revenue, and in order that the two might coincide, it made a return at February…
2Cases cited13 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- Spring City Foundry Co. v. CommissionerSupreme Court of the United States · 1934
- Brown v. HelveringSupreme Court of the United States · 1934
- Slocum v. New York Life InsuranceSupreme Court of the United States · 1913
- Aluminum Castings Co. v. RoutzahnSupreme Court of the United States · 1930
8 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Commissioner of Internal Revenue v. SegallCourt of Appeals for the Sixth Circuit · 1940
- Floyd R. Clodfelter and Enna L. Clodfelter v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1970
- United States v. Brookridge Farm, Inc.Court of Appeals for the Tenth Circuit · 1940
- Commissioner of Internal Revenue v. E. F. Baertschi and Alma M. BaertschiCourt of Appeals for the Sixth Circuit · 1969
- Gulf States Creosoting Co. v. LovingCourt of Appeals for the Fourth Circuit · 1941
11 more not listed; retrieve them via the Exa API.