Legal Opinion
Erie Lighting Co. v. Commissioner
Court of Appeals for the First Circuit
Decided December 31, 1937No. 3268PublishedCited by 8 opinions
1Opinion of the Court
WILSON, Circuit Judge.
This is a petition for review of a decision and order of the Board of Tax Appeals determining deficiencies in the income tax of the petitioner for the year 1927 and the period of the year 1928 from January 1st to October 31st, of $56,266.-30 and $37,678.01, respectively.
The sole question in issue in the case is whether, during the taxable periods involved, the petitioner was affiliated with the Pennsylvania Electric Company and its parent, Associated Gas & Electric Company.
During the taxable periods there were outstanding 100,000 shares of the petitioner’s preferred…
2Cases cited11 opinions
- Poe v. SeabornSupreme Court of the United States · 1930
- National Lead Co. v. United StatesSupreme Court of the United States · 1920
- Massachusetts Mutual Life Insurance v. United StatesSupreme Court of the United States · 1933
- Handy & Harman v. BurnetSupreme Court of the United States · 1931
- Costanzo v. TillinghastSupreme Court of the United States · 1932
6 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Alumax Inc. v. CommissionerUnited States Tax Court · 1997
- Pioneer Parachute Co. v. Commissioner of Internal Rev.Court of Appeals for the Second Circuit · 1947
- United States v. Liberty Baking Corp.District Court, S.D. New York · 1938
- Alumax Inc. and Consolidated Subsidiaries v. CommissionerUnited States Tax Court · 1997
- Alumax Inc. v. CommissionerUnited States Tax Court · 1997
3 more not listed; retrieve them via the Exa API.