Legal Opinion
R. Simpson & Co. v. Commissioner
Supreme Court of the United States
Decided March 13, 1944No. 1PublishedCited by 40 opinions
1Opinion of the CourtJustice Jackson
For the years 1934, 1935, and 1936 the taxpayer, a corporation, filed complete income and excess-profits tax returns on Form 1120 of the Treasury Department. Each of these included a question whether the corporation was a personal holding company within the meaning of § 351 of the applicable revenue act and stated that if it was, an additional return on Form 1120H was required. The taxpayer answered the question in the negative and did not in any year file personal holding company returns on Form 1120H.
The Commissioner imposed personal holding company surtaxes for each year and under the…
2Cases cited7 opinions
- United States v. MoreSupreme Court of the United States · 1805
- Cross v. BurkeSupreme Court of the United States · 1892
- Louisville Trust Co. v. KnottSupreme Court of the United States · 1903
- Snow v. United StatesSupreme Court of the United States · 1886
- Helvering v. Northern Coal Co.Supreme Court of the United States · 1934
2 more not listed; retrieve them via the Exa API.
3Cited by40 opinions
- Josephine C. Toscano AKA Josephine C. Zelasko v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1971
- William H. Kenner and Eleanor v. Kenner v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1968
- Bessie Lasky and Jesse L. Lasky v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1956
- Abatti v. CommissionerUnited States Tax Court · 1986
- Quinn v. HookDistrict Court, E.D. Pennsylvania · 1964
35 more not listed; retrieve them via the Exa API.