Legal Opinion
Lucas v. Kansas City Structural Steel Co.
Supreme Court of the United States
Decided April 14, 1930No. 323 and 324PublishedCited by 205 opinions
1Opinion of the CourtJustice Brandeis
The Kansas City Structural Steel Company, .a Missouri concern, appealed to the United States Board of T.ax Appeals from determinations by the Commissioner of Internal Revenue which made an increase of $7,656.74 in the company’s 1918 income tax and of $15,953.36 in its 1920 income tax. These .additions were due wholly to changes made by the Commissioner in the inventory valuation of material carried in stock. The Company valued at a constant price all the material which did not exceed in quantity what was said to be the normal stock on hand. The Commissioner revalued this at current market…
2Cases cited2 opinions
- Lucas v. American Code Co.Supreme Court of the United States · 1930
- Williamsport Wire Rope Co. v. United StatesSupreme Court of the United States · 1928
3Cited by205 opinions
- United States v. JanisSupreme Court of the United States · 1976
- Helvering v. TaylorSupreme Court of the United States · 1935
- Thor Power Tool Co. v. CommissionerSupreme Court of the United States · 1979
- Brown v. HelveringSupreme Court of the United States · 1934
- Michael L. Rockwell, and Regina Rockwell v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1975
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