Legal Opinion
Capital Warehouse Co. v. Commissioner of Internal Rev.
Court of Appeals for the Eighth Circuit
Decided December 30, 1948No. 13788PublishedCited by 20 opinions
1Opinion of the Court
THOMAS, Circuit Judge.
The petitioner is a Minnesota corporation engaged in the public warehouse business at St. Paul, Minnesota. It keeps its books and files its Federal income tax returns on the accrual basis. There are involved here its income taxes, its declared value excess-profits taxes and its excess-profits taxes for the first two years of its existence, that is, its fiscal years ending May 31, 1943, and May 31, 1944.
The sole question presented is whether the respondent was right in his determination that the petitioner could not for the taxable years involved exclude from its gross…
2Cases cited13 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Commissioner v. SunnenSupreme Court of the United States · 1948
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- Security Flour Mills Co. v. CommissionerSupreme Court of the United States · 1944
- Dixie Pine Products Co. v. CommissionerSupreme Court of the United States · 1944
8 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Myres v. United StatesCourt of Appeals for the Eighth Circuit · 1949
- Harrold v. Commissioner of Internal Revenue. Cromling v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1951
- Beacon Publishing Company, a Kansas Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1955
- Central Cuba Sugar Co. v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. Central Cuba Sugar CoCourt of Appeals for the Second Circuit · 1952
- Automobile Club of New York, Inc. v. CommissionerUnited States Tax Court · 1959
15 more not listed; retrieve them via the Exa API.