Legal Opinion
Greylock Mills v. White
Court of Appeals for the First Circuit
Decided March 9, 1933No. 2751PublishedCited by 3 opinions
1Opinion of the Court
WILSON, Circuit Judge.
The Groyloek Mills, a Massachusetts corporation, located at North Adams, had, prior to 1918, been accustomed to file its income, war profits, and excess profits tax on the basis of a calendar year. On March 15,1919, it filed its return for the full calendar year 1918, reporting an estimated tax of $266,000, on which it paid the sum of $100,000.
After the passage of the Revenue Act of 1918, the revised Treasury Regulations required returns to be made on a basis of the fiscal year. When a change was made from a calendar year to a fiscal year, section 226 of the Revenue Act…
2Cases cited5 opinions
- Graham & Foster v. GoodcellSupreme Court of the United States · 1931
- Greylock Mills v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1929
- Pictorial Printing Co. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1930
- Arthur C. Harvey Co. v. MalleyCourt of Appeals for the First Circuit · 1932
- Arthur C. Harvey Co. v. MalleyCourt of Appeals for the First Circuit · 1932
3Cited by3 opinions
- Cía. Azucarera del Toa, Inc. v. Tribunal de Contribuciones de Puerto RicoSupreme Court of Puerto Rico · 1951
- Simmons v. WestoverDistrict Court, S.D. California · 1948
- Cia. Azucarera del Toa, Inc. v. Tax Court of Puerto RicoSupreme Court of Puerto Rico · 1951