Legal Opinion
Louis Werner Saw Mill Co. v. Helvering
Court of Appeals for the D.C. Circuit
Decided March 7, 1938No. 6920PublishedCited by 6 opinions
1Opinion of the CourtGroner, C. J.
This is a petition to review a decision of the Board of Tax Appeals determining deficiencies ,in tax for the years 1922 to 1925, inclusive. 'There are two questions involved.
The first concerns the sale of a tract of timber. Petitioner is a Missouri corporation engaged in the lumber business. On June 1, 1918, it sold for $1,215,000 timber land which it had acquired prior to March 1, 1913. The purchase price was payable $175,000 in cash and the balanee in installments of $55,000 every six months from December 1, 1919, until the whole was paid.
Petitioner kept its books and filed its income tax…
2Cases cited8 opinions
- Helvering v. SalvageSupreme Court of the United States · 1936
- Burnet v. S. & L. Building Corp.Supreme Court of the United States · 1933
- McEachern v. RoseSupreme Court of the United States · 1937
- Awotin v. Atlas Exchange Nat. Bank of ChicagoSupreme Court of the United States · 1935
- Van Antwerp v. United StatesCourt of Appeals for the Ninth Circuit · 1937
3 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Joyce v. GentschCourt of Appeals for the Sixth Circuit · 1944
- The Crosley Corporation v. United StatesCourt of Appeals for the Sixth Circuit · 1956
- Commissioner of Internal Revenue v. Mellon. Commissioner of Internal Revenue v. ScaifeCourt of Appeals for the Third Circuit · 1950
- Steiden Stores, Inc. v. GlennDistrict Court, W.D. Kentucky · 1950
- Commissioner of Internal Revenue v. SaundersCourt of Appeals for the Fifth Circuit · 1942
1 more not listed; retrieve them via the Exa API.