Legal Opinion
M. E. Blatt Co. v. United States
Supreme Court of the United States
Decided December 5, 1938No. 98PublishedCited by 100 opinions
1Opinion of the CourtJustice Butler
Petitioner paid, and in this suit seeks to recover, aii amount included in a deficiency assessment made by the Commissioner of Internal Revenue as additional income tax for the year ending January 31, 1932. The question is whether petitioner is liable under Revenue Act of 1932, § 22 (a).
The material substance of the findings follows.
For itself and a subsidiary corporation, petitioner made consolidated return. The commissioner added to the income of the subsidiary on account of improvements made to its property by a lessee. He ruled the improvements were income to lessor in that year to the…
2Cases cited29 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Olson v. United StatesSupreme Court of the United States · 1934
- Lucas v. American Code Co.Supreme Court of the United States · 1930
- United States v. WellsSupreme Court of the United States · 1931
- Bluefield Water Works & Improvement Co. v. Public Service CommissionSupreme Court of the United States · 1923
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3Cited by100 opinions
- Helvering v. BruunSupreme Court of the United States · 1940
- Roberts v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1949
- McCann L. REID, Plaintiff-Appellant and Cross-Appellee, v. MEMPHIS PUBLISHING COMPANY, Defendant-Appellee and Cross-AppellantCourt of Appeals for the Sixth Circuit · 1975
- United States v. Mississippi Chemical CompanyCourt of Appeals for the Fifth Circuit · 1964
- Helvering v. Edison Bros. Stores, Inc.Court of Appeals for the Eighth Circuit · 1943
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