Legal Opinion
Babcock & Wilcox Co. v. Pedrick. Babcock & Wilcox Tube Co. v. Pedrick
Court of Appeals for the Second Circuit
Decided April 7, 1954No. 22865_1PublishedCited by 25 opinions
1Opinion of the Court
CLARK, Circuit Judge.
These appeals bring up questions concerning the proper method of computing corporate excess profits taxes for the years 1942 and 1943 and of interest upon asserted deficiencies in their payment. The taxpayers’ appeals in both the actions before us present the interesting contention that a corporation may accept a higher tax than the commissioner allows in order thus to take advantage of a higher refund under the statutory postwar refund of 10 per cent herein applicable. And the government’s appeal in the first action, taken for the adminis-tratrix of the estate of a…
2Cases cited22 opinions
- Bull v. United StatesSupreme Court of the United States · 1935
- Stone v. WhiteSupreme Court of the United States · 1937
- Rothensies v. Electric Storage Battery Co.Supreme Court of the United States · 1946
- Commissioner v. Gooch Milling & Elevator Co.Supreme Court of the United States · 1944
- Arrowsmith v. CommissionerSupreme Court of the United States · 1952
17 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- Charles Leich and Company v. The United StatesUnited States Court of Claims · 1964
- Amelia J. Taylor v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1958
- Avon Products, Inc. v. United StatesCourt of Appeals for the Second Circuit · 1978
- J. J. Dix, Inc. v. Commissioner of Internal Revenue, Estate of Jacob J. Dix, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1955
- Kingston Products Corporation v. The United StatesUnited States Court of Claims · 1966
20 more not listed; retrieve them via the Exa API.