Legal Opinion
Mesaba-Cliffs Min. Co. v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided May 11, 1949No. 10796PublishedCited by 18 opinions
1Opinion of the Court
McALLISTER, Circuit Judge.
The Mesaba-Cliffs Mining Company, having become entitled to a credit for excess profits tax for the calendar year of 1940, sought to carry over and avail itself of such credit for the year 1941 in order to reduce its income subject to excess profits tax in the latter year. The Tax Court, sustaining the Commissioner, held that the company was not entitled to carry over such credit, and, as a consequence, determined a deficiency in excess profits tax for 1941 in the amount of $122,692.62. On appeal, the company contends that under Section 710 of the Internal Revenue…
2Cases cited4 opinions
- Weir Long Leaf Lumber Co. v. CommissionerUnited States Tax Court · 1947
- Wier Long Leaf Lumber Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1949
- Michigan Window Cleaning Co. v. MartinoCourt of Appeals for the Sixth Circuit · 1949
- Helvering v. Cannon Valley Milling Co.Court of Appeals for the Eighth Circuit · 1942
3Cited by18 opinions
- Ohio Power Co. v. N.L.R.B.Court of Appeals for the Sixth Circuit · 1949
- A B C Brewing Corporation (Formerly Aztec Brewing Co.), a Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
- A B C Brewing Corp. v. CommissionerUnited States Tax Court · 1953
- The Diamond a Cattle Company v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1956
- Ken-Rad Tube & Lamp Corp. v. Commissioner of Internal Revenue. Ken-Rad Transmitting Tube Corp. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1950
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