Legal Opinion
Central Paper Co. v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided November 13, 1952No. 11508_1PublishedCited by 42 opinions
1Opinion of the Court
MILLER, Circuit Judge.
The Tax Court dismissed Petitioner’s application for a redetermination of its excess profits tax liability on the ground that it lacked jurisdiction in the matter, from which ruling the Petitioner has appealed.
The Petitioner, Central Paper Company, Inc., a Michigan 'Corporation, filed claims for refund, relating to' the application of § 722 of the Internal Revenue Code, 26 U.S. C.A. § 722, with respect to excess profits taxes for the fiscal years ending June 30, 1943, 1944 and 1945. The Commissioner, by letter of September 6, 1950, rejected the applications. The letter…
2Cases cited16 opinions
- Dunlop v. United StatesSupreme Court of the United States · 1897
- Arkansas Motor Coaches, Limited, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1952
- Crude Oil Corp. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1947
- Poynor v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1936
- Stern Bros. & Co. v. BurnetCourt of Appeals for the Eighth Circuit · 1931
11 more not listed; retrieve them via the Exa API.
3Cited by42 opinions
- Brian Miller v. United StatesCourt of Appeals for the Sixth Circuit · 1986
- Charlson Realty Company v. The United StatesUnited States Court of Claims · 1967
- Albert G. Rich v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1957
- James B. Thomas, Plaintiff-Appellee/cross-Appellant v. United States of America, Defendant-Appellant/cross-AppelleeCourt of Appeals for the Sixth Circuit · 1999
- Adams v. TatschNew Mexico Supreme Court · 1961
37 more not listed; retrieve them via the Exa API.