Legal Opinion
Sweets Co. of America, Inc. v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided April 7, 1930No. 7-8PublishedCited by 28 opinions
1Opinion of the Court
SWAN, Circuit Judge (after stating the facts as above).
The questions which are said to be presented by these appeals, and to which counsel have directed their argument, are the following: (1) Has the Commissioner authority to reverse his predecessor’s ruling that a single consolidated return be made for the year 1919? (2) Under section 240 of the Revenue Act of 1918 (40 Stat. 1081), does the addition or loss of a member of an affiliated group bring into being a new and different taxpayer? (3) If a change in the membership of an affiliated group brings into being a new taxpayer, may a net loss…
2Cases cited6 opinions
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- Western Maryland Ry. Co. v. Com'r of Internal RevenueCourt of Appeals for the Fourth Circuit · 1929
- McIlhenny v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1930
- Austin Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1929
- L. Loewy & Son v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1929
1 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- Bonwit Teller & Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1931
- California State Board of Equalization v. Coast Radio ProductsCourt of Appeals for the Ninth Circuit · 1955
- Burnet v. Riggs Nat. BankCourt of Appeals for the Fourth Circuit · 1932
- Hadden v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1931
- Seeley v. HelveringCourt of Appeals for the Second Circuit · 1935
23 more not listed; retrieve them via the Exa API.