Legal Opinion
Commissioner of Internal Revenue v. City Button Works
Court of Appeals for the Second Circuit
Decided May 4, 1931No. 308PublishedCited by 9 opinions
1Opinion of the Court
L. HAND, Circuit Judge.
The sole question at issue is whether the respondent, City Button Works, was affiliated with another corporation, Rothschild Brothers & Co. The Commissioner held that it was not and taxed it accordingly. The Board held otherwise and the Commissioner has appealed. The facts are as follows:
One, Ludwig Rothschild, organized and held substantially all the shares of stock in the City Button Works, a manufacturing company of New York. He also had a mercantile business, unincorporated, which he conducted under the name of Rothschild Bros. & Co., and which took most of the…
2Cases cited7 opinions
- Brewster v. GageSupreme Court of the United States · 1930
- National Lead Co. v. United StatesSupreme Court of the United States · 1920
- Commissioner of Internal Revenue v. Adolph Hirsch & Co.Court of Appeals for the Second Circuit · 1929
- Ice Service Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1929
- Schlafly v. United StatesCourt of Appeals for the Eighth Circuit · 1925
2 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Commissioner of Internal Revenue v. Liberty Bank & Trust Co.Court of Appeals for the Sixth Circuit · 1932
- TUNNEL RR v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1932
- Peyton Du-Pont Securities Co. v. Commissioner of Int. Rev.Court of Appeals for the Second Circuit · 1933
- Erie Lighting Co. v. CommissionerCourt of Appeals for the First Circuit · 1937
- Peytona Lumber Co. v. CommissionerCourt of Appeals for the Fourth Circuit · 1932
4 more not listed; retrieve them via the Exa API.