Legal Opinion
Aluminum Goods Mfg. Co. v. Commissioner
Court of Appeals for the Seventh Circuit
Decided February 25, 1932No. 4642PublishedCited by 4 opinions
1Opinion of the Court
EVANS, Circuit Judge.
Petitioner’s income and profits taxes for the years 1917, 1919, and 1921 are involved on this appeal. The dispute over the 1917 tax arises out of a loss suffered by petitioner through the liquidation of its subsidiary which had become insolvent. Petitioner asserts that it has overpaid its 1917 tax and seeks a refund. Respondent contends, and the Board of Tax Appeals sustained his view, that an additional tax was due for this year. Dispute over the 1919 and 1921 taxes arises over the item of invested capital. It is conceded by respondent that, if petitioner’s contention…
2Cases cited6 opinions
- Remington Rand, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1929
- American Paper Exports, Inc. v. BowersCourt of Appeals for the Second Circuit · 1931
- UNITED PUBLISHERS'CORPORATION v. AndersonDistrict Court, S.D. New York · 1930
- American Printing Co. v. United StatesDistrict Court, D. Massachusetts · 1931
- Wilmington Steamboat Co. v. SturgessCourt of Appeals for the Third Circuit · 1932
1 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Burnet v. Riggs Nat. BankCourt of Appeals for the Fourth Circuit · 1932
- Hernandez v. Charles Ilfeld Co.Court of Appeals for the Tenth Circuit · 1933
- McLaughlin v. Pacific Lumber Co.Court of Appeals for the Ninth Circuit · 1933
- S. Silberman & Sons v. CommissionerCourt of Appeals for the Seventh Circuit · 1935