Legal Opinion
Buffalo Union Furnace Co. v. Helvering
Court of Appeals for the Second Circuit
Decided July 31, 1934No. 185PublishedCited by 12 opinions
1Opinion of the Court
L. HAND, Circuit Judge.
These appeals (petitions to review) arise upon three returns of the taxpayer for its fiscal years, ending April 30, 19191, 1920 and 1921. The questions involved on the taxpayer’s appeal are four: (1) Whether it should have been allowed a deduction for a so-called “refining reserve” for the years 1920' and 1921. (2) If the reserve was properly disallowed, the proper amount to be added for the year 19*20. (3) Whether the taxpayer should be allowed to deduct as an ordinary and necessary expense for the year 1919, certain sums spent for restoring a collapsed ore dock. (4)…
2Cases cited17 opinions
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- Lucas v. American Code Co.Supreme Court of the United States · 1930
- Burnet v. Sanford & Brooks Co.Supreme Court of the United States · 1931
- Pennsylvania Railroad v. International Coal Mining Co.Supreme Court of the United States · 1913
- Meeker & Co. v. Lehigh Valley RRSupreme Court of the United States · 1915
12 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- H. Liebes & Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1937
- Law v. CommissionerUnited States Tax Court · 1985
- P. Dougherty Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1946
- R. R. Hensler, Inc. v. CommissionerUnited States Tax Court · 1979
- Commissioner of Internal Rev. v. John Thatcher & SonCourt of Appeals for the Second Circuit · 1935
7 more not listed; retrieve them via the Exa API.