Legal Opinion
Manhattan General Equipment Co. v. Commissioner of Internal Revenue
Supreme Court of the United States
Decided February 3, 1936No. Nos. 226, 227PublishedCited by 553 opinions
1Opinion of the CourtJustice Sutherland
These cases involve identical facts and questions of law, and were disposed of by the court below in one opinion. 76 F. (2d) 892. The facts, so far as 'they concern the' question here, are taken from the statement of that court.
“The petitioners are affiliates of United Brokerage Company. That corporation filed income tax returns for itself and its affiliates for 1925 and 1926 and the petitioners seek to review tax deficiencies attributed to them by the Commissioner,'which the Board of Tax Appeals has affirmed. . . .
“On June 30, 1925, the United Brokerage Company purchased for1 $3,414,345.63…
2Cases cited4 opinions
- Miller v. United StatesSupreme Court of the United States · 1935
- International Railway Co. v. DavidsonSupreme Court of the United States · 1922
- Lynch v. Tilden Produce Co.Supreme Court of the United States · 1924
- Fisher v. Charter Oak Life InsuranceThe Superior Court of New York City · 1884
3Cited by553 opinions
- Ernst & Ernst v. HochfelderSupreme Court of the United States · 1976
- United States v. LarionoffSupreme Court of the United States · 1977
- Dixon v. United StatesSupreme Court of the United States · 1965
- Commissioner v. AckerSupreme Court of the United States · 1959
- Elnora G. POPE, Plaintiff-Appellant, v. Donna E. SHALALA, Secretary of Health and Human Services, Defendant-AppelleeCourt of Appeals for the Seventh Circuit · 1993
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