Legal Opinion

Toledo Grain & Milling Co. v. Commissioner of Int. Rev.

Court of Appeals for the Sixth Circuit

Decided December 16, 1932No. 6054PublishedCited by 24 opinions

1Opinion of the Court

HICKS, Circuit Judg'e.

Petition by Toledo Grain & Milling Company, a corporation, ‘to review decisions of the Board of Tax Appeals affirming the action of the Commissioner of Internal Revenue in assessing, on redetermination, deficiencies in income taxes against it in the sums of $1,-450.00, $275.17, $2,516.79, $829.89', $1,812.-50 and $2,016.01 for the years 1920, 1921, 1922, 1923, 1924, and 1926 respectively.

Petitioner has for many years been engaged in the manufacture and sale of flour and feed with its principal place of business at Toledo. In 1918 its directors were E. L. Camp, D. W.…

2Cases cited6 opinions

  1. Tracy v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1931
  2. Ox Fibre Brush Co. v. BlairCourt of Appeals for the Fourth Circuit · 1929
  3. Rookwood Pottery Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1930
  4. Atlas Plaster & Fuel Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1932
  5. Grand Rapids Store Equipment Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1932

1 more not listed; retrieve them via the Exa API.

3Cited by24 opinions

  1. Mayson Mfg. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1949
  2. Pepsi-Cola Bottling Co. v. CommissionerUnited States Tax Court · 1974
  3. Roth Office Equipment Co. v. GallagherCourt of Appeals for the Sixth Circuit · 1949
  4. Capitol-Barg Dry Cleaning Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1942
  5. Beaumont v. HelveringCourt of Appeals for the D.C. Circuit · 1934

19 more not listed; retrieve them via the Exa API.

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