Legal Opinion
Commissioner v. Mackin Corp.
Court of Appeals for the First Circuit
Decided December 4, 1947No. 4247PublishedCited by 3 opinions
1Opinion of the Court
WOODBURY, Circuit Judge.
This is a petition by the Commissioner of Internal Revenue for review of decisions of the Tax Court which failed to sustain his determination of certain deficiencies in the respondent’s excess profits taxes for the years 1940 and 1941. The facts have been stipulated.
The respondent, Mackin Corporation, ever since its organization under the laws of Maine in 1929, has been regularly engaged in Portland in the business of selling clothing and jewelry at retail on the installment plan. It reported its income for Federal tax purposes for the taxable years 1938 tó 1942,…
2Cases cited2 opinions
- Mackin Corp. v. CommissionerUnited States Tax Court · 1946
- Commissioner of Internal Revenue v. Hecht Co.Court of Appeals for the Fourth Circuit · 1947
3Cited by3 opinions
- Hadley Furniture Co. v. United StatesDistrict Court, D. Massachusetts · 1949
- May, Stern & Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1950
- Blatchford v. CommissionerUnited States Tax Court · 1963