Legal Opinion
Warren Tel. Co. v. Commissioner
Court of Appeals for the Sixth Circuit
Decided June 2, 1942No. 9014PublishedCited by 16 opinions
1Opinion of the Court
SIMONS, Circuit Judge.
The appellant sought redetermination before the Board of Tax Appeals of its 1936 income tax, seeking to set aside respondent’s determination that it was subject to surtaxes on profits earned but not distributed as dividends during the tax year, by virtue of § 14 of the Revenue Act of' 1936, 26 U.S.C.A. Int.Rev.Acts page 823,. without being entitled to credit under the-provisions of § 26(c) (1), 26 U.S.C.A. Int. Rev.Acts, page 836. The Board sustained the respondent and the taxpayer seeks review.
Section 14 imposes a general surtax on corporate profits earned but not…
2Cases cited3 opinions
- Helvering v. Northwest Steel Rolling Mills, Inc.Supreme Court of the United States · 1940
- Crane-Johnson Co. v. HelveringSupreme Court of the United States · 1940
- Lehigh Structural S. Co. v. Commissioner of Int. Rev.Court of Appeals for the Third Circuit · 1942
3Cited by16 opinions
- Budd International Corp. v. Commissioner of Int. Rev.Court of Appeals for the Third Circuit · 1944
- Eljer Co. v. CommissionerCourt of Appeals for the Third Circuit · 1943
- Hercules Gasoline Co. v. CommissionerSupreme Court of the United States · 1946
- Elliott Addressing Mach. Co. v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1942
- Mengel Co. v. GlennDistrict Court, W.D. Kentucky · 1943
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