Legal Opinion
France Co. v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided March 9, 1937No. 7098PublishedCited by 10 opinions
1Opinion of the Court
HICKS, Circuit Judge.
Petition by the France Company to review the decision of the Board of Tax Appeals affirming the action of the Commissioner of Internal Revenue in assessing a deficiency in petitioner’s income taxes for the year ending December 31, 1929, in the sum of $6,683.99.
The petitioner’s business was the operation of limestone quarries and the sale of the products thereof. During the years 1924 and 1925, it acquired for $29,100 the entire capital stock of the Bascom Quarries Company (herein called Bascom) operating a similar business. This stock consisted of 400 shares of the par…
2Cases cited4 opinions
- Commissioner of Internal Revenue v. Van VorstCourt of Appeals for the Ninth Circuit · 1932
- Taplin v. CommissionerCourt of Appeals for the Sixth Circuit · 1930
- American Pacific Whaling Co. v. CommissionerCourt of Appeals for the Ninth Circuit · 1935
- Wishnick-Tumpeer, Inc. v. HelveringCourt of Appeals for the D.C. Circuit · 1934
3Cited by10 opinions
- Delaney v. GardnerCourt of Appeals for the First Circuit · 1953
- Rogan v. Starr Piano Co., Pacific DivisionCourt of Appeals for the Ninth Circuit · 1943
- Rogan v. Starr Piano Co.Court of Appeals for the Ninth Circuit · 1943
- Trenton Oil Co. v. United StatesDistrict Court, E.D. Michigan · 1939
- Courier Journal Job Printing Co. v. GlennDistrict Court, W.D. Kentucky · 1941
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