Legal Opinion
Stimson Mill Co. v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided July 21, 1947No. 11548PublishedCited by 24 opinions
1Opinion of the Court
ORR, Circuit Judge.
The question presented by this petition is whether § 713(e) (1) and § 722 of the Internal Revenue Code, 26 U.S.C.A. Int. Rev.Code, §§ 713(e) (1), 722, in force in 1942, may both be used to determine the excess profits credit of a taxpayer for the year 1942, or whether the two sections are mutually exclusive.
We will refer herein to petitioner as taxpayer, and to respondent as the Government. The facts and the statutory provisions are both lengthy and complex. We therefore set them forth in some detail.
The statutory scheme of the now-repealed excess profits tax was to…
2Cases cited5 opinions
- Crane v. CommissionerSupreme Court of the United States · 1947
- Dobson v. CommissionerSupreme Court of the United States · 1944
- Homer Laughlin China Co. v. CommissionerUnited States Tax Court · 1946
- James F. Waters, Inc. v. Commissioner of Internal Rev.Court of Appeals for the Ninth Circuit · 1947
- Pohatcong Hosiery Mills, Inc. v. CommissionerCourt of Appeals for the Third Circuit · 1947
3Cited by24 opinions
- Packer Pub. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1954
- Brown Paper Mill Co. v. CommissionerUnited States Tax Court · 1954
- Dowd-Feder, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1949
- The Brown Paper Mill Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1958
- Midvale Co. v. CommissionerUnited States Tax Court · 1953
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