Legal Opinion
Curtis Company (Formerly Curtis Engineering Company) v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided March 30, 1956No. 11765_1PublishedCited by 44 opinions
1Opinion of the Court
*168GOODRICH, Circuit Judge.
These appeals present the question whether the taxpayer is entitled to the benefit of capital gains provisions of the income tax statute in the business transactions described herein. The Tax Court has held that the taxpayer is liable for ordinary income tax1 and the two appeals represent the taxpayer’s litigation contesting the conclusion reached for different years of its business.
The sole question is one which comes under section 117' of the Internal Revenue Code of 1939, specifically (a) (1) and (j) (1) of that section. 26 U.S. C.A. § 117(a) (1), (j) (1). What was…
2Cases cited17 opinions
- Burnet v. HarmelSupreme Court of the United States · 1932
- Galena Oaks Corporation v. Frank Scofield, Collector of Internal RevenueCourt of Appeals for the Fifth Circuit · 1954
- MAULDIN v. COMMISSIONER OF INTERNAL REVENUE (Two Cases)Court of Appeals for the Tenth Circuit · 1952
- Rollingwood Corp. v. Commissioner of Internal Revenue. Bohannon v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1951
- Louis Greenspon v. Commissioner of Internal Revenue, (Three Cases). Anna Greenspon v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1956
12 more not listed; retrieve them via the Exa API.
3Cited by44 opinions
- Walter H. Kaltreider and Irene C. Kaltreider v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1958
- Philber Equipment Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1956
- Buono v. CommissionerUnited States Tax Court · 1980
- Stephen G. Achong v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1957
- The Pennroad Corporation and Affiliated Companies v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1958
39 more not listed; retrieve them via the Exa API.