Legal Opinion
Mutual Shoe Company v. Commissioner of Internal Revenue
Court of Appeals for the First Circuit
Decided November 9, 1956No. 5108_1PublishedCited by 1 opinion
1Opinion of the Court
MAGRUDER, Chief Judge.
Petitioner here seeks review of a decision of the Tax Court of the United States entered December 6, 1955, determining that there are deficiencies in the income tax of Mutual Shoe Company for its fiscal years ending May 31, 1943, 1944, and 1945. We think the Tax Court’s decision was pretty clearly right.
Mutual Shoe Company duly filed with the Collector for the District of Massachusetts its income and excess profits tax returns for the fiscal years 1943, 1944, and 1945. The taxpayer also filed with the Commissioner of Internal Revenue, Washington, D. C., its applications…
2Cases cited5 opinions
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- United States v. Koppers Co.Supreme Court of the United States · 1955
- West End Furniture Co. v. CommissionerUnited States Tax Court · 1946
- Advance Aluminum Castings Corp. v. CommissionerCourt of Appeals for the Seventh Circuit · 1948
- Mutual Shoe Co. v. CommissionerUnited States Tax Court · 1955
3Cited by1 opinion
- The Crowell-Collier Publishing Company v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1958