Legal Opinion
Athens Roller Mills v. Com'r of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided June 1, 1943No. 9430PublishedCited by 17 opinions
1Opinion of the Court
HAMILTON, Circuit Judge.
A proceeding to review a decision of the Board of Tax Appeals (now the Tax Court of the United States) determining a deficiency against the petitioner in income taxes and excess profits taxes respectively for the year 1935 in the amounts of $809.-19 and $276.43.
The taxpayer is a corporation organized under the laws of the State of Tennessee and engaged in the milling business. It consistently keeps its books and files its income tax returns on the accrual basis Taxpayer made payments of processing taxes in the year 1935 in the total amount of $6,844.63. Of this sum…
2Cases cited8 opinions
- Hormel v. HelveringSupreme Court of the United States · 1941
- United States v. ButlerSupreme Court of the United States · 1936
- Burnet v. Sanford & Brooks Co.Supreme Court of the United States · 1931
- Helvering v. Tex-Penn Oil Co.Supreme Court of the United States · 1937
- General Utilities & Operating Co. v. HelveringSupreme Court of the United States · 1935
3 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Fred Meyer, Inc. v. Federal Trade CommissionCourt of Appeals for the Ninth Circuit · 1966
- Patton v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1948
- Edward F. Webber v. Commissioner or Internal Revenue, Edward F. Webber and Lelia Vesta Webber v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1955
- James M. Pierce Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1964
- Morgavi v. MummeSupreme Court of Louisiana · 1972
12 more not listed; retrieve them via the Exa API.