Legal Opinion
Miami Valley Coated Paper Co. v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided April 9, 1954No. 11919PublishedCited by 18 opinions
1Opinion of the Court
SIMONS, Chief Judge.
The question presented by this appeal is whether a taxpayer who, after the Commissioner has determined deficiencies in excess profit taxes declared value excess profits taxes and income taxes, filed a timely petition for redetermination only of the excess profits tax, may, after the statutory period for filing a petition to the Tax Court has run, amend its original petition for the purpose of seeking a redetermination of deficiencies in taxes not originally sought. The Tax Court, following its previous adjudications in analogous cases, answered the question in the…
2Cases cited9 opinions
- United States v. Memphis Cotton Oil Co.Supreme Court of the United States · 1933
- United States v. Henry Prentiss & Co.Supreme Court of the United States · 1933
- United States v. Factors & Finance Co.Supreme Court of the United States · 1933
- Pioneer Parachute Co. v. CommissionerUnited States Tax Court · 1944
- H. Fendrich, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1951
4 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Brooks v. CommissionerUnited States Tax Court · 1975
- O'Neil v. CommissionerUnited States Tax Court · 1976
- H. Fendrich, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1957
- Richard A. Wilson and Sharon L. Wilson v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1977
- Fletcher Plastics, Inc. v. CommissionerUnited States Tax Court · 1975
13 more not listed; retrieve them via the Exa API.