Legal Opinion
Gazette Pub. Co. v. Self
District Court, E.D. Arkansas
Decided March 28, 1952No. Civ. A. 2193PublishedCited by 19 opinions
1Opinion of the Court
TRIMBLE, Chief Judge.
This is an action by the plaintiff, Gazette Publishing Company, a corporation, against the acting collector of Internal Revenue for this district for the recovery of a Section 102, 26 U.S.C.A. § 102, assessment made for the calendar years, 1946 and 1947.
Plaintiff was incorporated under the laws of Arkansas on June 5, 1889, for the purpose of publishing a newspaper, The Arkansas Gazette, and conducting related business enterprises, and has carried on such business since its incorporation. Plaintiff timely filed with the Collector of Internal Revenue for the District of…
2Cases cited10 opinions
- United Business Corporation v. Commissioner of Int. Rev.Court of Appeals for the Second Circuit · 1933
- Dill Mfg. Co. v. CommissionerUnited States Board of Tax Appeals · 1939
- General Smelting Co. v. CommissionerUnited States Tax Court · 1944
- Commissioner of Internal Revenue v. Cecil B. De Mille Productions, Inc.Court of Appeals for the Ninth Circuit · 1937
- Emeloid Co., Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1951
5 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Faber Cement Block Co. v. CommissionerUnited States Tax Court · 1968
- Pelton Steel Casting Co. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1958
- John P. Scripps Newspapers v. CommissionerUnited States Tax Court · 1965
- Pelton Steel Casting Co. v. CommissionerUnited States Tax Court · 1957
- Bremerton Sun Publishing Co. v. CommissionerUnited States Tax Court · 1965
14 more not listed; retrieve them via the Exa API.