Legal Opinion
R. P. Collins & Co., Inc. v. United States
Court of Appeals for the First Circuit
Decided May 14, 1962No. 5896_1PublishedCited by 33 opinions
1Opinion of the Court
HARTIGAN, Circuit Judge.
This is an appeal by the taxpayer, R. P. Collins & Co., Inc., a Massachusetts corporation, from a judgment of the United States District Court for the District of Massachusetts in favor of the government in a tax refund action growing out of a dispute as to the deductibility of certain losses incurred by a subsidiary of the taxpayer.
R. P. Collins & Co., Inc. (hereinafter called the taxpayer) was organized in 1934 and is engaged in the wholesale buying and selling of wool and mohair. In 1942 the Collins Wool Corporation, another Massachusetts corporation, was organized…
2Cases cited10 opinions
- Libson Shops, Inc., v. Koehler, District Director of Internal RevenueSupreme Court of the United States · 1957
- Walling v. General Industries Co.Supreme Court of the United States · 1947
- American Pipe & Steel Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1957
- Mill Ridge Coal Company v. George D. Patterson, District Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1959
- Coastal Oil Storage Company, and v. Commissioner of Internal Revenue, AndCourt of Appeals for the Fourth Circuit · 1957
5 more not listed; retrieve them via the Exa API.
3Cited by33 opinions
- Warner Bros. Inc., J. Joseph Bainton, Esquire v. Dae Rim Trading, Inc., and Yun Yon ChoCourt of Appeals for the Second Circuit · 1989
- Victor Borge, Sanna Borge, and Danica Enterprises, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1968
- J. T. Slocomb Company v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1964
- Wolter Construction Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1980
- Fawn Fashions, Inc. v. CommissionerUnited States Tax Court · 1963
28 more not listed; retrieve them via the Exa API.