Legal Opinion
R. Hoe & Co. v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided February 4, 1929No. 137PublishedCited by 9 opinions
1Opinion of the CourtAugustus N. Hand, Circuit Judge
(after stating the facts as above). Section 301- (a) of the Revenue Act of 1918 (40 Stat. 1088) levied a profits tax for 1918 at graduated rates of 30 per cent., 65 per cent., and 80 per cent. Section 301 (b) levied a similar tax for 1919 at graduated rates of 20 per cent, and 40 per cent. Section 301 (c) provided as follows:
“ (e) For the taxable year 1919 and each taxable year thereafter there shall be levied, collected, and paid upon the net income of every corporation which derives in such year a net income of more than $10,000 from any government contract or contracts made between April…
2Cases cited7 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
- Burton v. DriggsSupreme Court of the United States · 1874
- Keene v. MeadeSupreme Court of the United States · 1830
- National Ulster County Bank v. MaddenNew York Court of Appeals · 1889
2 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Meyers v. United StatesCourt of Appeals for the D.C. Circuit · 1948
- Clyde Allen v. W. H. O. Alfalfa Milling Co., a Colorado Corporation, Harry Spayd v. W. H. O. Alfalfa Milling Co., a Colorado CorporationCourt of Appeals for the Tenth Circuit · 1959
- United States v. Aluminum Co. of AmericaDistrict Court, S.D. New York · 1940
- Herzig v. Swift & Co.Court of Appeals for the Second Circuit · 1945
- White Packing Co. v. RobertsonCourt of Appeals for the Fourth Circuit · 1937
4 more not listed; retrieve them via the Exa API.