Legal Opinion
WH Hill Co. v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided April 10, 1933No. 6191PublishedCited by 23 opinions
1Opinion of the Court
HICKENLOOPER, Circuit Judge.
Duiing the years 1917, 1918, and 1919, the W. II. Hill Company kept its books upon a fiscal year basis, but for eaeh of these years it filed its returns for income and excess profits taxes upon a calendar year basis. For the year 1920, the return was filed for the fiscal year beginning April 1, 1920, and ending March 31, 1921, so that there was a period of three months (January 1, 1920, to March 31, 1920) for which no return was filed. While the return for 1920 was being prepared an audit was made on behalf of the Commissioner of Internal Revenue, and the attention…
2Cases cited11 opinions
- LaBelle Iron Works v. United StatesSupreme Court of the United States · 1921
- Florsheim Brothers Drygoods Co. v. United StatesSupreme Court of the United States · 1930
- Lucas v. Pilliod Lumber Co.Supreme Court of the United States · 1930
- Concrete Engineering Co. v. Commissioner of Int. Rev.Court of Appeals for the Eighth Circuit · 1932
- Paso Robles Mercantile Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1929
6 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Espinoza v. CommissionerUnited States Tax Court · 1982
- Helvering v. CampbellCourt of Appeals for the Fourth Circuit · 1944
- O'Bryan Bros. v. COMMISSIONER OF INTERNAL REVENUECourt of Appeals for the Sixth Circuit · 1942
- Winnett v. CommissionerUnited States Tax Court · 1991
- Berard v. United States (In Re Berard)United States Bankruptcy Court, M.D. Florida · 1995
18 more not listed; retrieve them via the Exa API.