Legal Opinion
Ushco Mfg. Co. v. Commissioner
Court of Appeals for the Second Circuit
Decided November 5, 1945No. 43PublishedCited by 6 opinions
1Opinion of the Court
CHASE, Circuit Judge.
The sole issue which must be resolved on this petition to review a redetermination by the Tax Court of a deficiency in the excess profits taxes of the petitioner for each of the fiscal years ending June 30, 1941 and June 30, 1942, is whether the valuation of the petitioner’s intangible assets was erroneous. The petitioner was entitled in each of the taxable years to an excess profits credit computed as provided in § 714 of the Internal Revenue Code as amended by § 201 (b) of the Revenue Act of 1941, c. 412, 55 Stat. 687, 26 U.S.C.A. Int.Rev.Code, § 714. The computation to…
2Cases cited12 opinions
- Hazeltine Corp. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1937
- Bonwit Teller & Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1931
- Guggenheim v. HelveringCourt of Appeals for the Second Circuit · 1941
- Pfleghar Hardware Specialty Co. v. BlairCourt of Appeals for the Second Circuit · 1929
- Robertson v. RoutzahnCourt of Appeals for the Sixth Circuit · 1935
7 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Spitzer v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1946
- Northwest Greyhound Lines, Inc. v. McCornackWashington Supreme Court · 1952
- C. M. Hall Lamp Co. v. United StatesCourt of Appeals for the Sixth Circuit · 1953
- Shunk v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1949
- United States v. NasifDistrict Court, W.D. Louisiana · 1952
1 more not listed; retrieve them via the Exa API.