Legal Opinion
Clinton Co. v. Commissioner
Court of Appeals for the Seventh Circuit
Decided December 24, 1946No. 8959PublishedCited by 13 opinions
1Opinion of the Court
KERNER, Circuit Judge.
This is a petition for review of an order which determined that the taxpayer had made an overpayment of $101.48 in income tax for 1940, but which decided there were deficiencies in the taxpayer’s income tax and excess profits tax return for 1941 amounting to $2,429.93 and $3,992.55 respectively. The Commissioner has not filed a petition for review of that portion of the decision unfavorable to him. The only question for our determination then is whether there was substantial evidence to support the Tax Court’s decision affirming the Commissioner’s determination, which…
2Cases cited7 opinions
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- John Kelley Co. v. CommissionerSupreme Court of the United States · 1946
- Wilmington Trust Co. v. HelveringSupreme Court of the United States · 1942
- Atlas Plaster & Fuel Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1932
- E. Wagner & Son v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1937
2 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Holland v. United States. Holland v. United StatesCourt of Appeals for the Tenth Circuit · 1954
- Huckins Tool and Die, Inc., an Indiana Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1961
- Consolidated Apparel Co. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1953
- Builders Steel Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1952
- Cone Oil Field Operating Co. v. CommissionerCourt of Appeals for the Tenth Circuit · 1948
8 more not listed; retrieve them via the Exa API.