Legal Opinion
Commissioner of Internal Revenue v. Allegheny Broadcasting Corp
Court of Appeals for the Third Circuit
Decided February 10, 1950No. 10043PublishedCited by 10 opinions
1Opinion of the Court
MARIS, Circuit Judge.
The sole question for decision is whether the Tax Court erred in holding that the income received by KQV Broadcasting Company, respondent’s assignor, between January 1, 1945 and February 28, 1945 was not required to be annualized for excess profits tax purposes by Section 711(a) (3) (A) of the Internal Revenue Code, 26 U.S.C.A. § 711(a) (3) (A). The facts are not in dispute and may be stated briefly.
In November, 1944 the respondent taxpayer, with permission of the Federal Communications Commission, acquired all the stock of KQV Broadcasting Company, a Pennsylvania…
2Cases cited16 opinions
- Mumma v. Potomac Co.Supreme Court of the United States · 1834
- Brock v. . PoorNew York Court of Appeals · 1915
- Taylor v. HolmesSupreme Court of the United States · 1888
- Koehler v. St. Mary's Brewing Co.Supreme Court of Pennsylvania · 1910
- Levin v. Pittsburgh United Corp.Supreme Court of Pennsylvania · 1938
11 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Joseph Weidenhoff, Inc. v. CommissionerUnited States Tax Court · 1959
- A B C Brewing Corporation (Formerly Aztec Brewing Co.), a Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
- In Re Estate of DaleyCourt of Appeals of Arizona · 1967
- James P. Neill v. Robert L. Phinney, District Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1957
- Eastern Grain Elevator Corp. v. McGowanDistrict Court, W.D. New York · 1950
5 more not listed; retrieve them via the Exa API.