Legal Opinion
Reo Motors, Inc. v. Commissioner
Court of Appeals for the Sixth Circuit
Decided November 29, 1948No. 10661PublishedCited by 4 opinions
1Opinion of the Court
MILLER, Circuit Judge.
The Reo Motors, Inc., seeks a redetermination of the deficiency found by the Commissioner in Petitioner’s income tax and excess profit tax for the calendar year 1942 in the respective amounts of $565,-971.65 and $268,655.14. The Tax Court sustained the Commissioner. Reo Motors, Inc., 9 T.C, 314.
The Petitioner was organized on January 2, 1940 under the laws of Michigan and is engaged in the business of manufacturing motor vehicles with its principal office in Lansing, Michigan. Its tax returns for the calendar year 1942 were prepared on an accrual basis.
In January 1940,…
2Cases cited6 opinions
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Helvering v. Tex-Penn Oil Co.Supreme Court of the United States · 1937
- Helvering v. WoodSupreme Court of the United States · 1940
- Moore, Inc. v. CommissionerUnited States Tax Court · 1944
- Forstmann v. RogersCourt of Appeals for the Third Circuit · 1942
1 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Reo Motors, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1955
- In Re the Arbitration of Certain Differences Between Lummus Co. & Commonwealth Oil Refining Co.District Court, S.D. New York · 1961
- Reo Motors, Inc. v. CommissionerSupreme Court of the United States · 1950
- Commissioner of Internal Revenue v. Community Public Service CoCourt of Appeals for the Fifth Circuit · 1950