Legal Opinion
Commissioner v. Columbia River Paper Mills
Court of Appeals for the Ninth Circuit
Decided April 29, 1942No. 9868PublishedCited by 8 opinions
1Opinion of the Court
HANEY, Circuit Judge.
The question presented by the present petition for review arises under the provisions of the Revenue Act of 1936, relating to undistributed profits tax on corporations.
Respondent is a Washington corporation organized in 1923. As amended in 1925 its articles of incorporation provided for an authorized common capital stock of $2,000,-000 divided into 20,000 shares, each having a par value of $100. The articles also authorized issuance of $750,000 shares of 8% cumulative preferred stock divided into 7,500 shares, each having a par value of $100. Respondent’s by-laws as…
2Cases cited5 opinions
- Helvering v. Northwest Steel Rolling Mills, Inc.Supreme Court of the United States · 1940
- Chicago & NWR Co. v. Commissioner of Internal Rev.Court of Appeals for the Seventh Circuit · 1940
- Commissioner of Internal Revenue v. Strong Mfg. Co.Court of Appeals for the Sixth Circuit · 1941
- Atlas Supply Co. v. CommissionerCourt of Appeals for the Tenth Circuit · 1943
- Columbia River Paper Mills v. CommissionerUnited States Board of Tax Appeals · 1941
3Cited by8 opinions
- Kaufmann Department Stores Securities Corp. v. CommissionerCourt of Appeals for the Third Circuit · 1944
- Valentine-Clark Corp. v. CommissionerCourt of Appeals for the Eighth Circuit · 1943
- Central West Coal Co. v. CommissionerCourt of Appeals for the Seventh Circuit · 1942
- Northwestern Steel & Wire Co. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1945
- Riverside Cement Co. v. RoganDistrict Court, S.D. California · 1945
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