Legal Opinion
Commissioner of Internal Revenue v. Celanese Corp.
Court of Appeals for the D.C. Circuit
Decided January 17, 1944No. 8570PublishedCited by 72 opinions
1Opinion of the CourtGroner, C. J.
This is a tax case in which the Commissioner determined deficiencies against respondent, as a withholding agent, of $14,-074.20, with penalties of $3,518.55 for 1937, and of $7,253.08 and penalties of $1,831.27 for 1938. The Tax Court held that there was no duty on respondent to withhold the tax. The Commissioner appealed. The question in the case is whether payments made by respondent to one Henri Dreyfus, a nonresident alien, were subject, in the two years in question, to the income tax withholding provisions of the Revenue Acts j 1 and the answer turns upon whether the payments were…
2Cases cited6 opinions
- Hormel v. HelveringSupreme Court of the United States · 1941
- Dobson v. CommissionerSupreme Court of the United States · 1944
- United States v. General Electric Co.Supreme Court of the United States · 1926
- Littlefield v. PerrySupreme Court of the United States · 1875
- Commissioner of Internal Revenue v. HopkinsonCourt of Appeals for the Second Circuit · 1942
1 more not listed; retrieve them via the Exa API.
3Cited by72 opinions
- Allen, Collector of Internal Revenue v. WernerCourt of Appeals for the Fifth Circuit · 1951
- Orla E. Watson and Edith Watson v. United StatesCourt of Appeals for the Tenth Circuit · 1955
- Rohmer v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1946
- Bell Intercontinental Corporation v. The United StatesUnited States Court of Claims · 1967
- United States v. MerrillCourt of Appeals for the Ninth Circuit · 1954
67 more not listed; retrieve them via the Exa API.