Legal Opinion
Hershey Mfg. Co. v. Commissioner of Internal Revenue
Court of Appeals for the Tenth Circuit
Decided September 4, 1930No. 214PublishedCited by 26 opinions
1Opinion of the Court
McDERMOTT, Circuit Judge.
The petitioner appeals from a decision by the Board of Tax Appeals as to three-items involved in its income tax returns for the years 1922 and 1923. The petitioner was organized in 1919 to acquire a patent application for an automobile lock and to manufae-ture and market the same. At the time of its organization, the application for patent had proceeded to the point where it was reasonably certain that its allowance would shortly be accomplished, as it was on May 30,1922.
1. The first and principal question involved is whether the board erred in fixing the cost of the…
2Cases cited5 opinions
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- Reinecke v. SpaldingSupreme Court of the United States · 1930
- Simmons Co. v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1929
- Corning Glass Works v. LucasCourt of Appeals for the D.C. Circuit · 1929
- Royal Packing Co. v. LucasCourt of Appeals for the Ninth Circuit · 1930
3Cited by26 opinions
- United States Mineral Products Co. v. CommissionerUnited States Tax Court · 1969
- Estate of Stahl v. Comm'rUnited States Tax Court · 1969
- Barbour Coal Co. v. CommissionerCourt of Appeals for the Tenth Circuit · 1934
- Burde v. CommissionerUnited States Tax Court · 1964
- Lanova Corp. v. Comm'rUnited States Tax Court · 1952
21 more not listed; retrieve them via the Exa API.