Legal Opinion
Esmond Mills v. Commissioner of Internal Revenue
Court of Appeals for the First Circuit
Decided January 7, 1943No. 3803PublishedCited by 16 opinions
1Opinion of the Court
MAHONEY, Circuit Judge.
The Board of Tax Appeals has affirmed the action of the Commissioner of Internal Revenue in determining deficiencies in income taxes of the petitioners, The Esmond Mills and The Esmond Mills, Inc., transferee of the assets of The Esmond Mills, in the amounts of $9,370.33 and $31,119.51 for the years 1936 and 1937, respectively,' and in excess profits tax in the amount of $6,549.50 for the year 1937. The petitioners have appealed.
The findings of fact which incorporate a stipulation by the parties are substantially as follows": The Esmond Mills, hereinafter called Esmond,…
2Cases cited12 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Higgins v. SmithSupreme Court of the United States · 1940
- Kornhauser v. United StatesSupreme Court of the United States · 1928
- Dalton v. BowersSupreme Court of the United States · 1932
7 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Missouri-Kansas Pipe Line Co. v. Commissioner of Int. Rev.Court of Appeals for the Third Circuit · 1945
- Griffin v. United StatesCourt of Appeals for the Fifth Circuit · 1979
- Teltschik v. Williams & Jensen, PllcDistrict Court, District of Columbia · 2010
- Anderson v. CommissionerUnited States Tax Court · 1976
- Dorf International, Inc. v. United StatesUnited States Customs Court · 1968
11 more not listed; retrieve them via the Exa API.