Legal Opinion
Panther Rubber Mfg. Co. v. Commissioner of Int. Rev.
Court of Appeals for the First Circuit
Decided November 26, 1930No. 2438, 2439PublishedCited by 11 opinions
1Opinion of the CourtWilson, J.
These -cases are appealed to this court from the Board of. Tax Appeals under section 1001 of Revenue Act of 1926, as amended by section 603 of the Revenue Act of 1928 (26 USCA § 1224).
On September 16, 1919, both companies filed an income return for 1919' on a fiscal year basis ending June 30, 1919. Undqr section 250 (d) of the Revenue Act of 1921 (42 Stat. 265), and section 277(a) (2) of the Revenue Act of 1924 (26 USCA § 1057 note), the five-year period for assessing a tax against the petitioners expired on September 16, 1924.
On October 31, 1924, or two months after the period limited by…
2Cases cited17 opinions
- Gould v. GouldSupreme Court of the United States · 1917
- Bowers v. New York & Albany Lighterage Co.Supreme Court of the United States · 1927
- United States v. UpdikeSupreme Court of the United States · 1930
- Bowers, Collector of Internal Revenue v. New York & Albany Lighterage Co. Same v. Seaman. Same v. FullerSupreme Court of the United States · 1927
- Wiggins Ferry Co. v. East St. LouisSupreme Court of the United States · 1883
12 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- O'CONNOR v. LudlamCourt of Appeals for the Second Circuit · 1937
- Staten Island Hygeia Ice & Cold Storage Co. v. United StatesCourt of Appeals for the Second Circuit · 1936
- Clifton Mfg. Co. v. United StatesCourt of Appeals for the Fourth Circuit · 1935
- United States v. Southern Lumber Co.Court of Appeals for the Eighth Circuit · 1931
- Averill v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1938
6 more not listed; retrieve them via the Exa API.