Legal Opinion
Latchis Theatres of Keene, Inc. v. Commissioner of Internal Revenue
Court of Appeals for the First Circuit
Decided August 6, 1954No. 4820PublishedCited by 27 opinions
1Opinion of the Court
MAGRUDER, Chief Judge.
The Commissioner of Internal Revenue gave notices to Latchis Theatres of Keene, Inc., and to Latchis Theatres of Claremont, Inc., two closely related New Hampshire corporations having a common ownership, of deficiencies in their respective surtaxes for the year 1946, under § 102 of the Internal Revenue Code, as amended, 26 U.S.C.A. 1 Upon petitions by the two corporations for re-determination of deficiencies, the Tax Court of the United States consolidated the cases for hearing and decision. The Tax Court rendered a decision in the case of Latchis Theatres of Keene,…
2Cases cited6 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- Helvering v. Chicago Stock Yards Co.Supreme Court of the United States · 1943
- Jacuzzi Bros. Inc. v. Berkeley Pump Co.Court of Appeals for the Ninth Circuit · 1951
- Holt v. Werbe Werbe v. HoltCourt of Appeals for the Eighth Circuit · 1952
1 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- Pelton Steel Casting Co. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1958
- Pelton Steel Casting Co. v. CommissionerUnited States Tax Court · 1957
- American Metal Products Corporation v. Commissioner of Internal Revenue, Adler Metal Products Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1961
- American Metal Products Corp. v. CommissionerUnited States Tax Court · 1960
- I. A. Dress Co., Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1960
22 more not listed; retrieve them via the Exa API.