Legal Opinion
The Patent Button Company of Tennessee v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided June 30, 1958No. 13293_1PublishedCited by 5 opinions
1Opinion of the Court
SIMONS, Chief Judge.
This petition for review involves the Petitioner’s excess profits tax for the years 1941, 1942, 1943 and 1945. The years 1940 and 1945 are involved because of the “carry back” provisions of the Internal Revenue Code. Section 722 of the 1939 Code, 26 U.S.C.A. Excess Profits Taxes, § 722 allowed taxpayers who qualified to make certain adjustments in the calculation of base period income. The adjustment sought by the Petitioner is based upon § 722(a) of the 1939 Code, wherein the general rule is enunciated and methods of computation provided in § 722(b) and (b) (4), all…
2Cases cited7 opinions
- Williamsport Wire Rope Co. v. United StatesSupreme Court of the United States · 1928
- United States v. Henry Prentiss & Co.Supreme Court of the United States · 1933
- Heiner, Collector of Internal Revenue, v. Diamond Alkali Co.Supreme Court of the United States · 1933
- Cleveland Automobile Co. v. United StatesCourt of Appeals for the Sixth Circuit · 1934
- The Brown Paper Mill Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1958
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3Cited by5 opinions
- Helms Bakeries v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
- L. E. Carpenter & Company v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1959
- The Bradford MacHine Tool Company v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1958
- Hewitt-Robins, Incorporated (Successor by Merger to Robbins Conveyors Incorporated) v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1960
- Pure Transportation Company, an Ohio Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1961