Legal Opinion
Woodside Acres v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided April 14, 1943No. 111PublishedCited by 15 opinions
1Opinion of the Court
CHASE, Circuit Judge.
The petitioner, Woodside Acres, Inc., is a corporation with assets consisting of securities and a dairy farm located at Syosset, N. Y. For the taxable year 1937 it filed its return on the accrual basis or at least it did so in that form but without keeping and using inventories.
Decision on this petition to review depends upon how the gross income of a dairy farm should be determined. Its amount is a material factor in deciding whether the owner and operator was bound to file a return and pay taxes as a personal holding company. The only issue now is whether it should have…
2Cases cited4 opinions
- Spring City Foundry Co. v. CommissionerSupreme Court of the United States · 1934
- Southern Pacific Co. v. LoweSupreme Court of the United States · 1918
- Massachusetts Mutual Life Insurance v. United StatesSupreme Court of the United States · 1933
- Snyder v. CommissionerSupreme Court of the United States · 1935
3Cited by15 opinions
- Sicanoff Vegetable Oil Corporation v. Commissioner of Internal Revenue, Sicanoff Tallow Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1958
- Bayou Verret Land Co. v. CommissionerUnited States Tax Court · 1969
- Webber v. CommissionerUnited States Tax Court · 1954
- Guy F. Atkinson Co. v. CommissionerUnited States Tax Court · 1984
- Pedone v. United StatesUnited States Court of Claims · 1957
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