Legal Opinion
La Salle Cement Co. v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided June 14, 1932No. Nos. 4570, 4571PublishedCited by 13 opinions
1Opinion of the Court
ALSCHULER, Circuit Judge.
There is involved income tax of La Salle Coment Co. for its fiscal year ending May 31, 1920, and from May 31, 1920, to November 30, 1920, which includes that of Ironton Cement Co. from January 1,1920, to November 30, 1920, which last-named company the La Salle Co. had acquired.
Kespondcnt Commissioner contests the jurisdiction of this court. The facts bearing on this question are: La Salle Cement Co., an Illinois corporation, made its income tax return for the tax periods hr the collector for the Northern district of Illinois. On November 30, 1920, the Aljrha Portland…
2Cases cited2 opinions
- Dewey Portland Cement Co. v. CrooksCourt of Appeals for the Eighth Circuit · 1932
- Alpha Portland Cement Co. v. United StatesUnited States Court of Claims · 1929
3Cited by13 opinions
- E. I. Du Pont De Nemours and Company v. United StatesUnited States Court of Claims · 1961
- Illinois Power Company v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1986
- Northwestern States Portland Cement Co. v. HustonCourt of Appeals for the Eighth Circuit · 1942
- State v. Reynolds Metals CompanySupreme Court of Alabama · 1955
- Buck v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1936
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