Legal Opinion
Superheater Co. v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided February 4, 1942No. 45PublishedCited by 14 opinions
1Opinion of the Court
CHASE, Circuit Judge.
The sole issue is whether the Board has jurisdiction to redetermine the excess profits taxes of the petitioner for the year 1937 on a petition to review the determination of a deficiency only in the ordinary taxes of the petitioner for the same period. The Board, following its previous decisions, compare Will County Title Co. v. Commissioner, 38 B.T.A. 1396 and Hobbs Western Co. v. Commissioner, 43 B.T.A. 5, held that it lacked jurisdiction and dismissed the petition in so far as it related to the assessment of excess profits taxes. The petitioner then brought this…
2Cases cited13 opinions
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- Sunshine Anthracite Coal Co. v. AdkinsSupreme Court of the United States · 1940
- Tait v. Western Maryland Railway Co.Supreme Court of the United States · 1933
- Haggar Co. v. Helvering, Com'r of Internal RevenueSupreme Court of the United States · 1940
- United States Ex Rel. Girard Trust Co. v. HelveringSupreme Court of the United States · 1937
8 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Smale & Robinson, Inc. v. United StatesDistrict Court, S.D. California · 1954
- Standard Oil Company (New Jersey) v. Denis J. McMahon Individually and as District Director of Internal Revenue, Lower ManhattanCourt of Appeals for the Second Circuit · 1957
- COMMISSIONER OF INT. REVENUE v. Kilpatrick's EstateCourt of Appeals for the Sixth Circuit · 1944
- Martin Weiner Corp. v. CommissionerUnited States Tax Court · 1954
- Babcock & Wilcox Co. v. Pedrick. Babcock & Wilcox Tube Co. v. PedrickCourt of Appeals for the Second Circuit · 1954
9 more not listed; retrieve them via the Exa API.