Legal Opinion
May Hosiery Mills v. Commissioner of Internal Rev.
Court of Appeals for the Fourth Circuit
Decided June 16, 1941No. 4757PublishedCited by 7 opinions
1Opinion of the Court
NORTHCOTT, Circuit Judge.
This is a petition to review a decision of the United States Board of Tax Appeals determining an income tax deficiency against the May Hosiery Mills, Incorporated, the petitioner, for the fiscal year ending August 31, 1937, in the amount of $5,069.28. The opinion of the Board is reported in 42 B.T.A. 646.
There is no dispute as to the facts which were stipulated. The taxpayer corporation was formed by a merger between two corporations, one bearing taxpayer’s name, and the other called National Dye Works. The merger was affected under the North Carolina statutes. The…
2Cases cited6 opinions
- Helvering v. Northwest Steel Rolling Mills, Inc.Supreme Court of the United States · 1940
- Warren v. KingSupreme Court of the United States · 1883
- United States v. South Georgia Ry. Co.Court of Appeals for the Fifth Circuit · 1939
- Commissioner of Internal Rev. v. Schmoll Fils AssociatedCourt of Appeals for the Second Circuit · 1940
- Bakers' Mutual Cooperative Ass'n of Newark v. CommissionerCourt of Appeals for the Third Circuit · 1941
1 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Burton v. BowersCourt of Appeals for the Fourth Circuit · 1949
- Jordan Co. v. AllenDistrict Court, M.D. Georgia · 1949
- New York Stocks, Inc. v. CommissionerCourt of Appeals for the Second Circuit · 1947
- Riverside Cement Co. v. RoganDistrict Court, S.D. California · 1945
- Burton v. BowersDistrict Court, E.D. South Carolina · 1948
2 more not listed; retrieve them via the Exa API.