Legal Opinion
Commissioner of Internal Revenue v. Lincoln Electric Co.
Court of Appeals for the Sixth Circuit
Decided August 29, 1949No. 10728PublishedCited by 40 opinions
1Opinion of the Court
MILLER, Circuit Judge.
This appeal involves the construction to be given to our former opinion and ruling in this same case, reported in Lincoln Electric Company v. Commissioner, 6 Cir., 162 F.2d 379, in which the judgment of the Tax Court was reversed and the case remanded for further proceedings. Petitioner contends that the Tax Court incorrectly construed our opinion and mandate in entering its second judgment, review of which is herein sought.
The facts are fully set out in Lincoln Electric Company v. Commissioner, 6 T. C. 37, and only a brief summary is here necessary. During the taxable…
2Cases cited11 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- Helvering v. RankinSupreme Court of the United States · 1935
- Limericks, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1948
- Lincoln Electric Co. v. CommissionerUnited States Tax Court · 1946
6 more not listed; retrieve them via the Exa API.
3Cited by40 opinions
- Place v. CommissionerUnited States Tax Court · 1951
- Briarcliff Candy Corporation, (Formerly Loft Candy Corporation) v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1973
- United States v. Haskel Engineering & Supply CompanyCourt of Appeals for the Ninth Circuit · 1967
- American Metal Products Corp. v. CommissionerUnited States Tax Court · 1960
- Texas Instruments Incorporated, Cross-Appellant v. United States of America, Cross-AppelleeCourt of Appeals for the Fifth Circuit · 1977
35 more not listed; retrieve them via the Exa API.