Legal Opinion
Wadsworth Mfg. Co. v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided November 5, 1930No. 5523PublishedCited by 11 opinions
1Opinion of the Court
HICKENLOOPER, Circuit Judge.
The petition herein questions the validity of an order of redetermination of income and excess profits tax for the year 1921. On August 16, 1919, petitioner entered into a contract for the erection of a factory building for a guaranteed total price (as subsequently modified) of $946,106. The contractor entered upon the performance of the contract but later defaulted, and in the year 1920 the petitioner was required to, and did, take over the completion of the building. The entire cost to the petitioner was $1,218,349.08, or an excess of $272,243.08 over the maximum…
2Cases cited3 opinions
- United States v. S. S. White Dental Manufacturing Co.Supreme Court of the United States · 1927
- LaBelle Iron Works v. United StatesSupreme Court of the United States · 1921
- Lewellyn v. Electric Reduction Co.Supreme Court of the United States · 1927
3Cited by11 opinions
- National Contracting Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1939
- H. D. Lee Mercantile Co. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1935
- Commissioner of Internal Rev. v. John Thatcher & SonCourt of Appeals for the Second Circuit · 1935
- Transport Manufacturing & Equipment Co. v. CommissionerCourt of Appeals for the Eighth Circuit · 1970
- Jesse Johnson and Virginia D. Johnson v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1956
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