Legal Opinion
Export Leaf Tobacco Co. v. Commissioner
Court of Appeals for the Second Circuit
Decided June 17, 1935No. Nos. 340-342PublishedCited by 10 opinions
1Opinion of the Court
AUGUSTOS N. HAND, Circuit Judge.
The deficiencies of the above corporate taxpayers arise out of the fact that the Commissioner required each of them to compute its income upon the basis of a separate return. The only question before us is whether, under the circumstances presented, these taxpayers were entitled to report on a consolidated basis. The taxes affected are those for the year 1928.
Section 142 (a) of the Revenue Act of 1928, 26 USCA § 2142 (a), which in substance re-enacted section 240 (a) of the Revenue Act of 1926, 26 USCA § 993 (a), provided that: “Corporations which are…
2Cases cited7 opinions
- Sweets Co. of America, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Duke Power Co. v. CommissionerCourt of Appeals for the Fourth Circuit · 1930
- Pictorial Review Co. v. HelveringCourt of Appeals for the D.C. Circuit · 1934
- Safety Electric Products Co. v. HelveringCourt of Appeals for the Ninth Circuit · 1934
- Marvel Equipment Co. v. CommissionerCourt of Appeals for the Third Circuit · 1933
2 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Zaentz v. CommissionerUnited States Tax Court · 1988
- Thorrez v. CommissionerUnited States Tax Court · 1958
- Landy Towel & Linen Service, Inc. v. CommissionerUnited States Tax Court · 1962
- Lumaghi Coal Co. v. HelveringCourt of Appeals for the Eighth Circuit · 1942
- Braden Steel Corp. v. CommissionerCourt of Appeals for the Tenth Circuit · 1935
5 more not listed; retrieve them via the Exa API.