Legal Opinion
COMMISSIONER OF INT. REVENUE v. Schock, Gusmer & Co.
Court of Appeals for the Third Circuit
Decided August 23, 1943No. 8295, 8296PublishedCited by 16 opinions
1Opinion of the Court
WOODBURY, Circuit Judge.
These are cross petitions for review of a decision of the United States Board of Tax .Appeals, now the Tax Court of the United States, determining a deficiency of $210.11 in the income tax of Schock, Gusmer & Co., Inc., for the fiscal period from January 1, 1937, to August 31, 1937.
The taxpayer is a New Jersey Corporation owning real and tangible personal property in Hoboken, the site of its principal office. It has always kept its books and filed its federal income tax returns on the accrual basis and prior to 1937 its taxable year was the calendar year. Soon after…
2Cases cited11 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- Helvering v. HallockSupreme Court of the United States · 1940
- Farmers Loan & Trust Co. v. MinnesotaSupreme Court of the United States · 1930
- Continental Tie & Lumber Co. v. United StatesSupreme Court of the United States · 1932
- Magruder v. SuppleeSupreme Court of the United States · 1942
6 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Aron v. GillmanNew York Court of Appeals · 1955
- Wolan v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1950
- Hoboken Land & Improvement Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1943
- Broida, Stone & Thomas, Inc. v. United StatesDistrict Court, N.D. West Virginia · 1962
- Simon J. Murphy Co. v. CommissionerUnited States Tax Court · 1954
11 more not listed; retrieve them via the Exa API.