Legal Opinion
Helms Bakeries v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided February 3, 1959No. 19-17596PublishedCited by 8 opinions
1Opinion of the Court
JERTBERG, Circuit Judge.
This is a second appeal in a case involving determination of federal excess profits taxes for the calendar years 1943, 1944 and 1945. The decision of this Court on the first appeal appears in 9 Cir., 236 F.2d 3.
The issues presented to the Tax Court, whose decision was reviewed on the first appeal, related exclusively to the petitioner’s right to relief under section 722 of the Internal Revenue Code of 1939 1 for the calendar years above stated. Petitioner was in existence during the entire base period — 1936 to 1939 inclusive —and was entitled to use an excess profits…
2Cases cited15 opinions
- Corn Products Refining Co. v. CommissionerSupreme Court of the United States · 1956
- White v. HigginsCourt of Appeals for the First Circuit · 1940
- Corn Products Refining Company v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1954
- George Kemp Real Estate Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1950
- A. B. Frank Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1954
10 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Acton Corporation v. Borden, Inc.Court of Appeals for the First Circuit · 1982
- In Re Allied Electric Products, Inc.District Court, D. New Jersey · 1961
- United States Rubber Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1960
- L. E. Carpenter & Company v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1959
- Puget Sound Pulp & Timber Co., a Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1960
3 more not listed; retrieve them via the Exa API.