Legal Opinion

Standard Hosiery Mills, Inc. v. Commissioner of Internal Revenue

Court of Appeals for the Fourth Circuit

Decided November 7, 1957No. 7474_1PublishedCited by 13 opinions

1Opinion of the Court

PARKER, Chief Judge.

This is a petition to review a decision of the Tax Court of the United States which affirmed the action of the Commissioner of Internal Revenue in denying to the Standard Hosiery Mills, Inc. of High Point, N. C. relief under section 722 of the Internal Revenue Code of 1939, 26 U.S.C.A. Excess Profits Taxes, with respect to excess profits taxes for the years 1942 to 1945 inclusive. The Tax Court reviewed the action of the Commissioner on petition by the taxpayer filed under the provisions of section 732 of the Internal Revenue Code of 1939 and there was review by a Special…

2Cases cited17 opinions

  1. Corn Products Refining Co. v. CommissionerSupreme Court of the United States · 1956
  2. Williamsport Wire Rope Co. v. United StatesSupreme Court of the United States · 1928
  3. State Farm Mutual Automobile Insurance v. PalmerSupreme Court of the United States · 1956
  4. Heiner v. Diamond Alkali Co.Supreme Court of the United States · 1933
  5. H. Fendrich, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1951

12 more not listed; retrieve them via the Exa API.

3Cited by13 opinions

  1. Burns, Stix Friedman & Co. v. CommissionerUnited States Tax Court · 1971
  2. The Brown Paper Mill Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1958
  3. Willmut Gas & Oil Co. v. FlyCourt of Appeals for the Fifth Circuit · 1963
  4. Headline Publications, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1959
  5. Helms Bakeries v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959

8 more not listed; retrieve them via the Exa API.

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