Legal Opinion
Central Cuba Sugar Co. v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. Central Cuba Sugar Co
Court of Appeals for the Second Circuit
Decided November 10, 1952No. 225, Docket 22272PublishedCited by 63 opinions
1Opinion of the Court
CLARK, Circuit Judge.
These are petitions by both the taxpayer Central Cuba Sugar Company and the Commissioner of Internal Revenue for a review of a decision of the Tax Court of the United States, 16 T.C. 882, sustaining in part only a determination by the Commissioner of a deficiency in the taxpayer’s income and excess profits taxes for the fiscal years ending June 30, 1942 and 1943. The deficiency as assessed by the Commissioner was $303,621.89 for 1942, and $17,-980.49 for 1943; as adjudged by the Tax Court it was $167,467.86 for 1942, and none for 1943. Taxpayer is a New York corporation,…
2Cases cited17 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- Lucas v. American Code Co.Supreme Court of the United States · 1930
- Security Flour Mills Co. v. CommissionerSupreme Court of the United States · 1944
- Dixie Pine Products Co. v. CommissionerSupreme Court of the United States · 1944
- National Securities Corp. v. Com'r of Internal RevenueCourt of Appeals for the Third Circuit · 1943
12 more not listed; retrieve them via the Exa API.
3Cited by63 opinions
- Foster v. Comm'rUnited States Tax Court · 1983
- Eli Lilly & Co. v. United StatesUnited States Court of Claims · 1967
- Eli Lilly & Company and Subsidiaries, Cross-Appellees v. Commissioner of Internal Revenue, Cross-AppellantCourt of Appeals for the Seventh Circuit · 1988
- Commissioner of Internal Revenue v. Fifth Avenue Coach Lines, Inc., Fifth Avenue Coach Lines, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1960
- Bausch & Lomb, Inc. v. CommissionerUnited States Tax Court · 1989
58 more not listed; retrieve them via the Exa API.