Legal Opinion
Hawaiian Freight Forwarders, Ltd. v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided June 19, 1952No. 12965PublishedCited by 6 opinions
1Opinion of the Court
DENMAN, Chief Judge.
This is a petition to review a decision of the Tax Court affirming a decision of the Commissioner of Internal Revenue that the petitioner, a Hawaii corporation, had a deficiency in its tax return for its 1943 and 1944 fiscal years. The Tax Court held that the taxpayer must report its 1943 and 1944 excess profits income under the invested capital method of 26 U.S.C. § 714 rather than the income method of § 713 because the taxpayer had not qualified itself for the latter treatment under the relevant portions of 26 U.S.C. § 740 by showing that it or a qualified “component…
2Cases cited15 opinions
- Burnet v. HarmelSupreme Court of the United States · 1932
- Blair v. CommissionerSupreme Court of the United States · 1937
- Crooks v. HarrelsonSupreme Court of the United States · 1930
- Lyeth v. HoeySupreme Court of the United States · 1938
- Poe v. SeabornSupreme Court of the United States · 1930
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3Cited by6 opinions
- Chen Chi Wang and Wayne Chen v. United StatesCourt of Appeals for the Ninth Circuit · 1985
- New Mexico Electric Service Co. v. JonesNew Mexico Court of Appeals · 1969
- Turner Construction Co. v. United StatesCourt of Appeals for the Second Circuit · 1966
- Kelly B. Niles, by and Through His Co-Conservators, David F. Niles and Joan A. MacMahon v. United StatesCourt of Appeals for the Ninth Circuit · 1983
- Turner Construction Company v. United States of America, Edmund A. Prentis, Lazarus White, Charles B. Spencer, Inc., and Spencer, White & Prentis, Inc. v. United StatesCourt of Appeals for the Second Circuit · 1966
1 more not listed; retrieve them via the Exa API.