Legal Opinion
James Realty Company, a Corporation v. United States
Court of Appeals for the Eighth Circuit
Decided July 21, 1960No. 16406_1PublishedCited by 52 opinions
1Opinion of the Court
WOODROUGH, Circuit Judge.
The taxpayer James Realty Company, a corporation, prosecutes this appeal from that part of a judgment which denies it recovery of refund of its payment of deficiency assessed for corporate surtax and excess profits tax for its taxable year ending November 30, 1953. It received and made return of income of $24,699.05 for the period and claimed deduction under the $25,000 corporate surtax exemption and $25,000 minimum excess profits tax credit allowed by Section 15(b) 1 and Section 431, 2 Internal Revenue Code of 1939.
The Commissioner disallowed the deduction and credit…
2Cases cited20 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- Higgins v. SmithSupreme Court of the United States · 1940
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- Griffiths v. CommissionerSupreme Court of the United States · 1939
15 more not listed; retrieve them via the Exa API.
3Cited by52 opinions
- Bobsee Corporation v. United StatesCourt of Appeals for the Fifth Circuit · 1969
- Shaw Construction Company v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
- Thomas E. Snyder Sons Co. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1961
- Bush Hog Mfg. Co. v. CommissionerUnited States Tax Court · 1964
- Urban Redevelopment Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1961
47 more not listed; retrieve them via the Exa API.