Legal Opinion
Oxford Paper Company v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided June 12, 1962No. 5, Docket 26314PublishedCited by 8 opinions
1Opinion of the Court
FRIENDLY, Circuit Judge.
Taxpayer’s petition for review of a decision of the Tax Court, 33 T.C. 943 (1960), denying its petition to annul the Commissioner’s determination of a deficiency in excess profits tax for 1950 and 1951, raises a number of questions with respect to the relief provisions of § 442 (a) (1) of the Internal Revenue Code of 1939, added by the Excess Profits Tax Act of 1950, 64 Stat. 1137, 1163 (1951), 26 U.S.C.A. Excess Profits Taxes, § 442 (a) (1). We hold that taxpayer made out a case entitling it to certain relief. Accordingly we reverse and remand for a determination of…
2Cases cited6 opinions
- LeRoy Fibre Co. v. Chicago, Milwaukee & St. Paul RailwaySupreme Court of the United States · 1914
- Triangle Raincoat Co. v. CommissionerUnited States Tax Court · 1952
- D. L. Auld Co. v. CommissionerUnited States Tax Court · 1952
- Burford-Toothaker Tractor Company, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1959
- Fulton Foundry & Machine Co. v. CommissionerUnited States Tax Court · 1956
1 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Motorlease Corporation v. United StatesDistrict Court, D. Connecticut · 1963
- United States Steel Corp. v. United StatesDistrict Court, S.D. New York · 1969
- United States Steel Corp. v. United StatesDistrict Court, S.D. New York · 1969
- New York Shipbuilding Corp. v. United StatesDistrict Court, D. New Jersey · 1965
- New York Shipbuilding Corporation v. United StatesCourt of Appeals for the Third Circuit · 1966
3 more not listed; retrieve them via the Exa API.