Legal Opinion
Jewel Tea Co. v. United States
Court of Appeals for the Second Circuit
Decided June 7, 1937No. 190PublishedCited by 45 opinions
1Opinion of the Court
L. HAND, Circuit Judge.
This is an appeal from a judgment for the defendant in an action under the'Tucker Act (24 Stat. 505) to recover income taxes, erroneously collected. The question is whether the plaintiff was right, under section 23 (f) of the Revenue Act of 1928, (26 U.S.C.A. § 23 (f) and note), in deducting in .the year 1929 the premiums paid by it upon the redemption of what remained outstanding of its preferred shares. These had been issued — to a par value of $4,000,-000 — for cash and property, under an agreement which provided that the company should each year acquire $120,000 of…
2Cases cited7 opinions
- United States v. Kirby Lumber CoSupreme Court of the United States · 1931
- In re Fechheimer Fisher Co.Court of Appeals for the Second Circuit · 1914
- Commissioner of Internal Revenue v. OPP Holding Corp.Court of Appeals for the Second Circuit · 1935
- Commissioner of Internal Revenue v. Proctor ShopCourt of Appeals for the Ninth Circuit · 1936
- Arthur R. Jones Syndicate v. Commissioner of I. RevenueCourt of Appeals for the Seventh Circuit · 1927
2 more not listed; retrieve them via the Exa API.
3Cited by45 opinions
- John Kelley Co. v. CommissionerSupreme Court of the United States · 1946
- Benjamin D. And Madeline Prentice Gilbert v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1957
- Nassau Lens Co., Inc. v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Harry Pildes and Sarah PildesCourt of Appeals for the Second Circuit · 1962
- Commissioner of Int. Rev. v. Meridian & Thirteenth R. Co.Court of Appeals for the Seventh Circuit · 1942
- United States v. South Georgia Ry. Co.Court of Appeals for the Fifth Circuit · 1939
40 more not listed; retrieve them via the Exa API.