Legal Opinion
American Pipe & Steel Corporation v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided June 4, 1957No. 15174_1PublishedCited by 71 opinions
1Opinion of the Court
ORR, Circuit Judge.
Petitioner is a corporation principally engaged in the steel fabricating business. In 1943 it acquired the capital stock of a corporation known as Palos Verdes Estates, Inc., hereafter Palos Verdes, and that company became a wholly-owned subsidiary of American Pipe. Thereafter, American Pipe and Palos Verdes filed consolidated returns for the years 1943, 1944, 1945, and 1946. The Commissioner of Internal Revenue determined a deficiency in the taxes paid under the consolidated returns for 1944,1945, and 1946, by disallowance of the claimed tax benefits resulting from the…
2Cases cited6 opinions
- Helvering v. TaylorSupreme Court of the United States · 1935
- Grace Bros. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1949
- Wilmington Trust Co. v. HelveringSupreme Court of the United States · 1942
- Gensinger v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1953
- Hemphill Schools, Inc. v. CommissionerCourt of Appeals for the Ninth Circuit · 1943
1 more not listed; retrieve them via the Exa API.
3Cited by71 opinions
- Michael L. Rockwell, and Regina Rockwell v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1975
- Gene O. Clark and Faye Clark v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
- Estate of Beck v. Comm'rUnited States Tax Court · 1971
- Estate of Gilford v. CommissionerUnited States Tax Court · 1987
- Conforte v. CommissionerUnited States Tax Court · 1980
66 more not listed; retrieve them via the Exa API.