Legal Opinion
Girard Inv. Co. v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided August 22, 1941No. 7696PublishedCited by 53 opinions
1Opinion of the Court
CLARK, Circuit Judge.
This is a second attempt to construe away the effect of some quite unambiguous language. We say second because now one more closely held small loan company seeks to avoid the application of the “incorporated pocketbook” provision of the Revenue Act of 1934.1 In the first case2 the First Circuit Court of Appeals, in an able opinion by its presiding judge, refused relief. Learned counsel, who argued as amicus curiae in that case, may have given and no doubt has given some polish to his earlier contentions. They are, however, in essence the same and, we think, should receive…
2Cases cited13 opinions
- Crooks v. HarrelsonSupreme Court of the United States · 1930
- Penn Mutual Life Insurance v. LedererSupreme Court of the United States · 1920
- Plunkett v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1941
- West Side Tennis Club v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1940
- Commissioner of Internal Revenue v. SA Woods MacH. Co.Court of Appeals for the First Circuit · 1932
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3Cited by53 opinions
- United States v. BoyleSupreme Court of the United States · 1985
- Neonatology Assocs., P.A. v. Comm'rUnited States Tax Court · 2000
- Haywood Lumber & Mining Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1950
- Hatfried, Inc. v. Commissioner of Internal Rev.Court of Appeals for the Third Circuit · 1947
- Paymer v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1945
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