Legal Opinion
United States v. Peabody Co.
Court of Appeals for the Sixth Circuit
Decided June 9, 1939No. 7833PublishedCited by 19 opinions
1Opinion of the Court
ALLEN, Circuit Judge.
This is an appeal from.a judgment for $926 with interest in favor of the taxpayer in a suit for refund of payment of a capital stock tax for the fiscal year ending June 30, 1935. The case was tried to the court upon a written stipulation of fact together with certain oral evidence submitted in open court. The sole question is whether the taxpayer was doing business during the taxable year within the provisions of § 701 of the Revenue Act of 1934, 48 Stat. 680, 769, c. 277, 26 U.S.C.A. § 1358 (a), (c) (3) which reads as follows:
“(a) For each year ending June 30, beginning…
2Cases cited12 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Von Baumbach v. Sargent Land Co.Supreme Court of the United States · 1917
- McCoach v. Minehill & Schuylkill Haven RailroadSupreme Court of the United States · 1913
7 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Rogers v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1940
- Commissioner v. Volunteer State Life Ins.Court of Appeals for the Sixth Circuit · 1940
- Marsch v. CommissionerCourt of Appeals for the Seventh Circuit · 1940
- Lyon Lumber Co. v. HarrisonCourt of Appeals for the Seventh Circuit · 1940
- United States v. Hercules Mining Co.Court of Appeals for the Ninth Circuit · 1941
14 more not listed; retrieve them via the Exa API.