Legal Opinion
Askania Werke, A. G. v. Helvering
Court of Appeals for the D.C. Circuit
Decided April 4, 1938No. 6939PublishedCited by 6 opinions
1Opinion of the CourtGroner, C. J.
Petitioner is a German corporation with offices in Berlin, Germany, and is engaged in manufacturing and selling scientific instruments and apparatus. In 1926 it opened an office in Houston, Tex., and appointed one G. Stubbe as its agent to negotiate sales of its products. The sales were made large*718ly to operating oil companies. Stubbe had no assistants and did all the work himself. Whenever he had a prospective purchaser he would submit by cable to the company in Germany the name of the purchaser, the merchandise desired, and an inquiry as to whether and when it could be furnished. The company…
2Cases cited3 opinions
- United States v. R. P. Andrews & Co.Supreme Court of the United States · 1907
- Commissioner of Internal Revenue v. East Coast Oil Co.Court of Appeals for the Fifth Circuit · 1936
- East Coast Oil Co., S. A. v. CommissionerUnited States Board of Tax Appeals · 1934
3Cited by6 opinions
- Industrial Trust Co. v. Commissioner of Internal Rev.Court of Appeals for the First Circuit · 1947
- United States v. BalanovskiCourt of Appeals for the Second Circuit · 1956
- David H. Schultz and Bessie Schultz v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1960
- United States v. BalanovskiCourt of Appeals for the Second Circuit · 1956
- Charles A. Polizzi v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1957
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