Legal Opinion
Gentsch v. Goodyear Tire & Rubber Co.
Court of Appeals for the Sixth Circuit
Decided December 3, 1945No. 10003PublishedCited by 31 opinions
1Opinion of the Court
SIMONS, Circuit Judge.
The problem posed by this appeal relates to permissive statutory deductions from gross income or credit on United States taxes, for taxes imposed by the authority of a foreign country. It involves additional taxes paid by the appellees for 1932 for the recovery of which, after the disallowance of a timely claim for refund, they sued the Collector and recovered judgment. Goodyear sued the Collector on behalf of itself and subsidiaries, and after the Collector’s death, substituted his executrix. The judgment was summary after the denial of the defendant’s motion to dismiss.
2Cases cited11 opinions
- Haggar Co. v. Helvering, Com'r of Internal RevenueSupreme Court of the United States · 1940
- J. E. Riley Investment Co. v. CommissionerSupreme Court of the United States · 1940
- Burnet v. Chicago Portrait Co.Supreme Court of the United States · 1932
- Neuberger v. CommissionerSupreme Court of the United States · 1940
- American Chicle Co. v. United StatesSupreme Court of the United States · 1942
6 more not listed; retrieve them via the Exa API.
3Cited by31 opinions
- Dougherty v. CommissionerUnited States Tax Court · 1973
- Bereslavsky v. KloebCourt of Appeals for the Sixth Circuit · 1947
- Denman Tire & Rubber Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1951
- Wilbur v. CommissionerUnited States Tax Court · 1964
- National Lead Co. v. CommissionerUnited States Tax Court · 1963
26 more not listed; retrieve them via the Exa API.