Legal Opinion
Commissioner of Internal Revenue v. Spermacet Whaling & Shipping Co., S/A
Court of Appeals for the Sixth Circuit
Decided August 10, 1960No. 13887PublishedCited by 15 opinions
1Opinion of the Court
SHACKELFORD MILLER, JR., Circuit Judge.
The respondent, Spermacet Whaling & Shipping Co., is a corporation organized under the laws of the Republic of Panama. During the period of April, 1947, through the latter part of January, 1948, it participated in a fishing expedition for sperm whales and the production of sperm oil off the western coast of South America. It received from these operations during its fiscal year ending April 30, 1948, net income of $924,979.72. The respondent, as a foreign corporation, contends that not any of such net income is taxable to it by the United States. The…
2Cases cited20 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- United States v. Cumberland Public Service Co.Supreme Court of the United States · 1950
- Seagrave Corp. v. Mount Spain v. MountCourt of Appeals for the Sixth Circuit · 1954
- Lewellyn v. Pittsburgh, B. & L. E. R.Court of Appeals for the Third Circuit · 1915
15 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- United States Steel Corporation v. LampCourt of Appeals for the Sixth Circuit · 1970
- Schnading Corporation v. Gaines Manufacturing Co., Inc.Court of Appeals for the Sixth Circuit · 1974
- United States Steel Corporation v. Barbara J. Fuhrman, Administratrix of the Estate of Arthur J. Fuhrman, DeceasedCourt of Appeals for the Sixth Circuit · 1969
- United States Steel Corp. v. LampCourt of Appeals for the Sixth Circuit · 1970
- Lydle v. United StatesCourt of Appeals for the Sixth Circuit · 1981
10 more not listed; retrieve them via the Exa API.