Legal Opinion
Del Mar Addition v. Commissioner of Internal Rev.
Court of Appeals for the Fifth Circuit
Decided July 8, 1940No. 9506PublishedCited by 14 opinions
1Opinion of the Court
HOLMES, Circuit Judge.
This -petition for review challenges the correctness of the decision of the Board 'Bax Appeals, 40 B.T.A. 832, which ^4 ^ t^la.t Petltloner was an association subject to income and excess-profits tax as a corporation, (2) that Sections 105 and Ble Revenue Act of 1935, as amended ^y Sections 401 and 402 of the Revenue Act of 1936, 26 U.S.C.A.Int.Rev.Acts, page® 798-800, were constitutional and petitioner was liable for taxes imposed thereunder> and (3) tllat petitioner filed its 1936 capital-stock tax return too late to entitle * to an exemption on excess-profits taxes.…
2Cases cited18 opinions
- Sorrells v. United StatesSupreme Court of the United States · 1932
- Morrissey v. CommissionerSupreme Court of the United States · 1935
- Armstrong Paint & Varnish Works v. Nu-Enamel Corp.Supreme Court of the United States · 1938
- South Chicago Coal & Dock Co. v. BassettSupreme Court of the United States · 1940
- National Labor Relations Board v. Waterman Steamship Corp.Supreme Court of the United States · 1940
13 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Ardbern Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1941
- John Province 1 Well v. CommissionerUnited States Tax Court · 1961
- United States v. L. H. Stierwalt and Helen H. StierwaltCourt of Appeals for the Tenth Circuit · 1961
- Guaranty Employees Association v. United StatesCourt of Appeals for the Fifth Circuit · 1957
- Conovitz v. Comm'rUnited States Tax Court · 1980
9 more not listed; retrieve them via the Exa API.