Legal Opinion
Shellabarger Grain Products Co. v. Com'r of Int. Rev.
Court of Appeals for the Seventh Circuit
Decided December 2, 1944No. 8478, 8536PublishedCited by 18 opinions
1Opinion of the Court
MAJOR, Circuit Judge.
These are petitions to review a decision of the Tax Court of the United States concerning income and excess profits tax liability of Shellabarger Grain Products Company, a corporation, for the fiscal year ending September 30, 1938. In No. 8478, the corporation (taxpayer) complains of that portion of the decision which is unfavorable to it, and in No. 8536, the Commissioner of Internal Revenue complains of that portion of the decision which is unfavorable to him. The facts in the case were all stipulated. The questions for decision are largely, if not entirely, ones of…
2Cases cited8 opinions
- United States v. Kirby Lumber CoSupreme Court of the United States · 1931
- Helvering v. American Dental Co.Supreme Court of the United States · 1943
- Hellmich v. HellmanSupreme Court of the United States · 1928
- Foster v. United StatesSupreme Court of the United States · 1938
- Helvering v. CanfieldSupreme Court of the United States · 1934
3 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Vulcan Materials Company v. United StatesCourt of Appeals for the Fifth Circuit · 1971
- Anderson v. CommissionerUnited States Tax Court · 1976
- Atlantic City Electric Company v. United StatesUnited States Court of Claims · 1958
- The St. Louis Company, a Delaware Corporation (In Dissolution) v. The United States of AmericaCourt of Appeals for the Third Circuit · 1956
- Bryant Heater Company and Dresser Industries, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1956
13 more not listed; retrieve them via the Exa API.