Legal Opinion

Continental Baking Co. v. Helvering

Court of Appeals for the D.C. Circuit

Decided December 24, 1934No. 6150PublishedCited by 11 opinions

1Opinion of the Court

VAN ORSDEL, Associate Justice.

This appeal is from a decision of the Board of Tax Appeals determining deficiencies in income taxes against the petitioner, the Continental Baking Company, in the amounts of $447.42 and $2,451.92, for the fiscal year ending June 30, 1924, and for the period from July 1, 1924, to January 10, 1925, respectively.

It appears that the Commissioner undertook to collect from the petitioner company certain unpaid income taxes which had been assessed on September 24, 1927, against the Livingston Baking Company, an Illinois corporation, on the basis that petitioner company…

2Cases cited2 opinions

  1. Heyward v. United StatesCourt of Appeals for the Fifth Circuit · 1924
  2. In Re Glover-McConnell Co.District Court, N.D. Georgia · 1925

3Cited by11 opinions

  1. Bos Lines, Inc., Transferee v. Commissioner of Internal Revenue, Bos Lines, Inc., Transferee of the Transferee v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1965
  2. California Iron Yards Corp. v. Commissioner of Int. Rev.Court of Appeals for the Ninth Circuit · 1936
  3. Kamen Soap Products Co. v. CommissionerCourt of Appeals for the Second Circuit · 1956
  4. Kamen Soap Products Co., Inc., Alleged Transferee of Rae Kamen v. Commissioner of Internal Revenue, Kamen Soap Products Co., Inc., Alleged Transferee of Abraham L. Kamen v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1956
  5. In Re Lms Holding CompanyCourt of Appeals for the Tenth Circuit · 1995

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