Legal Opinion
American Rolling Mill Co. v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided June 11, 1930No. 5524PublishedCited by 15 opinions
1Opinion of the Court
MOORMAN, Circuit Judge.
This ease involves income and excess profit taxes for the year 1920. In its tax return for that year, petitioner claimed, as a business expense, $360,000 which it bad contributed to a civic fund raised in Middletown, Ohio, The Commissioner and Board of Tax Appeals disallowed the claim. The facts on which it was based follow:
Petitioner is engaged in the manufacture of high-grade sheet metal and steel. It has a large plant at Middletown, Ohio, at which it employs about one-half of the wage-earning population of the city. Most of its employees are skilled workmen. Its…
2Cases cited7 opinions
- Roberts v. . MillsSupreme Court of North Carolina · 1922
- Roberts v. MillsSupreme Court of North Carolina · 1922
- Heinz v. National Bank of CommerceCourt of Appeals for the Eighth Circuit · 1916
- Corning Glass Works v. LucasCourt of Appeals for the D.C. Circuit · 1929
- Steinway v. Steinway & SonsNew York Supreme Court · 1896
2 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Alabama Public Service Commission v. Southern Bell Telephone & Telegraph Co.Supreme Court of Alabama · 1949
- Bonwit Teller & Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1931
- Blackmer v. CommissionerCourt of Appeals for the Second Circuit · 1934
- The Herald Company, (Cross-Appellant) v. Donald R. Seawell, (Cross-Appellees)Court of Appeals for the Tenth Circuit · 1972
- Commissioner of Internal Revenue v. Surface Combustion CorporationCourt of Appeals for the Sixth Circuit · 1950
10 more not listed; retrieve them via the Exa API.