Legal Opinion
National Carbide Corp. v. Commissioner
Supreme Court of the United States
Decided March 28, 1949No. 151PublishedCited by 398 opinions
1Opinion of the CourtChief Justice Vinson
Petitioners are three wholly owned subsidiaries of Air Reduction Corporation (Aireo). They seek a determination of the question whether deficiencies in income and declared value excess profits taxes for the year 1938 found by the Commissioner of Internal Revenue are properly chargeable to them. Their contention is that they are corporate agents of Aireo, that the income from their operations is income of Aireo, and that income and excess profits taxes must be determined on that basis.
By a series of combinations and dissolutions of previously acquired subsidiary companies, Aireo had, prior to…
2Cases cited22 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Helvering v. CliffordSupreme Court of the United States · 1940
- Lucas v. EarlSupreme Court of the United States · 1930
- Eisner v. MacOmberSupreme Court of the United States · 1920
17 more not listed; retrieve them via the Exa API.
3Cited by398 opinions
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- Greenwood Trust Company v. Commonwealth of MassachusettsCourt of Appeals for the First Circuit · 1992
- Central States, Southeast and Southwest Areas Pension Fund v. Burton SlotkyCourt of Appeals for the Seventh Circuit · 1992
- Las Vegas Merchant Plumbers Ass'n v. United StatesCourt of Appeals for the Ninth Circuit · 1954
- Estate of Travis Mixon, Jr. v. United StatesCourt of Appeals for the Fifth Circuit · 1972
393 more not listed; retrieve them via the Exa API.