Legal Opinion
Brooklyn Nat. Corp. v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided July 2, 1946No. 232, Docket 20137PublishedCited by 31 opinions
1Opinion of the Court
L. HAND, Circuit Judge.
This is an appeal from the assessment of a deficiency against the taxpayer in its “personal holding company su'rtax” for the year 1941. Two issues are raised: First, whether the taxpayer was a “person*451al holding company”; and, second, whether, if- so, ii was exempt from any surtax, because it distributed all its earnings of that year. The facts were stipulated, and were in substance as follows. The taxpayer is a Maryland corporation and did business in Brooklyn as a public investment company: its capital stock being offered for sale to the public generally from 1929…
2Cases cited3 opinions
- Markham v. CabellSupreme Court of the United States · 1946
- Kirschenbaum v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1946
- Pembroke Realty & Securities Corp. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1941
3Cited by31 opinions
- Universal Camera Corp. v. National Labor Relations BoardSupreme Court of the United States · 1951
- Friends of Mammoth v. Board of SupervisorsCalifornia Supreme Court · 1972
- Edward M. Stafford and Peggie Ann Stafford v. International Harvester Company and Eastco Truck Sales, Inc.Court of Appeals for the Second Circuit · 1981
- United States v. ShireySupreme Court of the United States · 1959
- Century Electric Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1951
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