Legal Opinion
Athol Mfg. Co. v. Commissioner of Internal Revenue
Court of Appeals for the First Circuit
Decided December 17, 1931No. 2573PublishedCited by 28 opinions
1Opinion of the Court
BINGHAM, Circuit Judge.
This is a petition to review a decision of the Board of Tax Appeals, rendered March 30, 1931, redetermining a deficiency in the petitioner’s income tax for the year 1924 in the sum of $1,880.74.
The petitioner, the Athol Manufacturing Company, is a Massachusetts corporation, organized June 28,1923. It was organized to take over and did take over the business' and assets of another Massachusetts corporation of the same name. In its agreement for the purchase and taking over of the business and assets of the earlier corporation, the petitioner, as a part of the…
2Cited by28 opinions
- Standard Paving Co. v. Commissioner of Internal Revenue. Standard Paving Co. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1951
- United States v. E. L. Bruce Co., IncCourt of Appeals for the Sixth Circuit · 1950
- New York Cent. R. Co. v. Commissioner of Internal Rev.Court of Appeals for the Second Circuit · 1935
- Interstate Transit Lines v. Commissioner of Int. Rev.Court of Appeals for the Eighth Circuit · 1942
- Owens v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1942
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