Legal Opinion
Commissioner of Internal Revenue v. Stetson & Ellison Co.
Court of Appeals for the Third Circuit
Decided August 28, 1930No. 4145PublishedCited by 8 opinions
1Opinion of the Court
DAVIS, Circuit Judge.
This is an appeal from an order of the United States' Board of Tax Appeals holding that the Commissioner of Internal Revenue was without authority to make assessment of additional taxes upon the respondent company because they were assessed more than five years after the returns were made.
On June 16,1919, Libby, McNeill & Libby filed a consolidated corporation income and profits tax return for the year ending December 31, 1918, in which was included the gross and net income and invested capital of the respondent as an affiliated company. On March 15, 1920, it likewise…
2Cases cited2 opinions
- Florsheim Brothers Drygoods Co. v. United StatesSupreme Court of the United States · 1930
- Lucas v. Pilliod Lumber Co.Supreme Court of the United States · 1930
3Cited by8 opinions
- Germantown Trust Co. v. CommissionerSupreme Court of the United States · 1940
- Lane-Wells Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1943
- United States v. TillinghastCourt of Appeals for the First Circuit · 1934
- General Mfg. Corp. v. CommissionerUnited States Tax Court · 1965
- Louisville Provision Co. v. GlennDistrict Court, W.D. Kentucky · 1937
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