Legal Opinion
Mayson Mfg. Co. v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided November 17, 1949No. 10878PublishedCited by 209 opinions
1Opinion of the Court
MILLER, Circuit Judge.
The petitioner, Mayson Manufacturing Company, seeks a review of the ruling of the Tax Court which sustained a deficiency assessment of the Commissioner of Internal Revenue in declared value excess-profits tax and excess-profits tax for the calendar year 1943 in the respective amounts of $2,460.40 and $31,899.14. The assessment was the result of disallowances by the Commissioner of a portion of the compensation paid to three officers of the petitioner as being unreasonable in amount. Since the question involved is factual, the evidence is reviewed in some detail.
Petitioner…
2Cases cited8 opinions
- Ox Fibre Brush Co. v. BlairCourt of Appeals for the Fourth Circuit · 1929
- Roth Office Equipment Co. v. GallagherCourt of Appeals for the Sixth Circuit · 1949
- Capitol-Barg Dry Cleaning Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1942
- Wright-Bernet v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1949
- Toledo Grain & Milling Co. v. Commissioner of Int. Rev.Court of Appeals for the Sixth Circuit · 1932
3 more not listed; retrieve them via the Exa API.
3Cited by209 opinions
- Nor-Cal Adjusters, AKA Nor-Cal Insurance Adjusters, Formerly Hobson Adjusters, a Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1974
- Pepsi--Cola Bottling Company of Salina, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1976
- Pacific Grains, Inc., an Oregon Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1968
- Pepsi-Cola Bottling Co. v. CommissionerUnited States Tax Court · 1974
- Home Interiors & Gifts, Inc. v. CommissionerUnited States Tax Court · 1980
204 more not listed; retrieve them via the Exa API.