Legal Opinion
New Colonial Ice Co. v. Commissioner
Court of Appeals for the Second Circuit
Decided July 17, 1933No. 218PublishedCited by 5 opinions
1Opinion of the Court
MANTON, Circuit Judge.
The petitioner seeks a review of deficiencies of income taxes for the year April 14, 1922, to December 31, 1922, and for the calendar year 1923. Revenue Act 1926, §§ 1001-1003, 44 Stat. 9 (26 USCA §§ 1225, 1226, and § 1224 and note).
The Colonial lee Corporation, a New York corporation, had authorized capital stock of $750,000 divided into 6,500 preferred shares at $100 par value and 20,000 common shares at $5 par value. It owned an ice plant and entered into extensive contracts for the alteration and improvement of its buildings and machinery. It became financially…
2Cases cited18 opinions
- Burnet v. Commonwealth Improvement Co.Supreme Court of the United States · 1932
- Dalton v. BowersSupreme Court of the United States · 1932
- Woolford Realty Co. v. RoseSupreme Court of the United States · 1932
- Choteau v. BurnetSupreme Court of the United States · 1931
- Heiner v. Colonial Trust Co.Supreme Court of the United States · 1927
13 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Brandon Corporation v. COMMISSIONER OF INT. REVENUECourt of Appeals for the Fourth Circuit · 1934
- Turner-Farber-Love Co. v. HelveringCourt of Appeals for the D.C. Circuit · 1933
- Midland Management Co. v. CommissionerUnited States Tax Court · 1962
- McLaughlin v. Purity Inv. Co.Court of Appeals for the Ninth Circuit · 1935
- Midland Management Co. v. CommissionerUnited States Tax Court · 1962