Legal Opinion
Commissioner of Internal Revenue v. Glenshaw Glass Co. Commissioner of Internal Revenue v. William Goldman Theatres, Inc
Court of Appeals for the Third Circuit
Decided April 26, 1954No. 11150_1PublishedCited by 20 opinions
1Opinion of the Court
BIGGS, Chief Judge.
The Commissioner seeks to reverse two decisions of the United States Tax Court in favor of two taxpayers. In Glenshaw a claim for punitive damages based upon a competitor’s, Hartford’s, fraudulent suits which disastrously affected the taxpayer’s business, as well as a claim for treble damages under Section 4 of the Clayton Act, 15 U.S.C.A. § 15, were settled by the payment of a sum of money. 1 ******In Goldman a judgment for treble damages was awarded Goldman against Loew’s, Inc., 2 also pursuant to Section 4 of the Clayton Act. The sole question presented for our…
2Cases cited31 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- United States v. Kirby Lumber CoSupreme Court of the United States · 1931
- Bogardus v. CommissionerSupreme Court of the United States · 1937
26 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- General American Investors Co. v. CommissionerSupreme Court of the United States · 1955
- Roemer v. CommissionerUnited States Tax Court · 1982
- Teleservice Company of Wyoming Valley v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1958
- Samuel B. Peters v. Francis R. Smith, Collector of Internal Revenue, United States of America, IntervenorCourt of Appeals for the Third Circuit · 1955
15 more not listed; retrieve them via the Exa API.