Legal Opinion
Rudolph Wurlitzer Co. v. Commissioner of Int. Rev.
Court of Appeals for the Sixth Circuit
Decided January 16, 1936No. 6793, 6794PublishedCited by 7 opinions
1Opinion of the Court
ALLEN, Circuit Judge.
These cases arise upon petitions to review orders of the United States Board of Tax Appeals sustaining the Commissioner’s, determination of deficiencies in income tax against the Wurlitzer Grand Piano Company for the fiscal year ended March 31, 1930, and against the Rudolph Wurlitzer Company for the fiscal year ended March 31, 1931. The identical legal question is presented, namely whether the preferred stock of the Wurlitzer Grand Piano Company, an Illinois corporation, constitutes nonvoting stock within the meaning of section 141 (d) of the Revenue Act of 1928, 45 Stat.…
2Cases cited26 opinions
- Burnet v. HarmelSupreme Court of the United States · 1932
- Burk-Waggoner Oil Assn. v. HopkinsSupreme Court of the United States · 1925
- Home Insurance v. New York StateSupreme Court of the United States · 1890
- Equitable Life Assurance Society v. ClementsSupreme Court of the United States · 1891
- Waters-Pierce Oil Co. v. TexasSupreme Court of the United States · 1900
21 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Alumax Inc. v. CommissionerUnited States Tax Court · 1997
- Magnaflux Corporation v. FoersterDistrict Court, N.D. Illinois · 1963
- Erie Lighting Co. v. CommissionerCourt of Appeals for the First Circuit · 1937
- Alumax Inc. and Consolidated Subsidiaries v. CommissionerUnited States Tax Court · 1997
- Alumax Inc. v. CommissionerUnited States Tax Court · 1997
2 more not listed; retrieve them via the Exa API.