Legal Opinion
Commissioner of Internal Revenue v. Page Oil Co.
Court of Appeals for the Second Circuit
Decided July 27, 1942No. 194PublishedCited by 10 opinions
1Opinion of the Court
CHASE, Circuit Judge.
This controversy as to the correct amount of the respondent’s income taxes for the year 1934 and of its income and excess profits taxes for the years 1935 and 1936 has grown out of the Commissioner’s dis-allowance of deductions from gross income taken by the respondent in its returns for those years for interest accrued. The deductions were taken under § 23 (b) of the Revenue Act of 1934 and the corresponding section of the 1936 Act, 26 U.S. C.A. Int.Rev.Code, § 23(b), permitting the deduction from gross income in the computation of net income, with exceptions not here…
2Cases cited6 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Higgins v. SmithSupreme Court of the United States · 1940
- Griffiths v. CommissionerSupreme Court of the United States · 1939
- Commissioner of Internal Revenue v. OPP Holding Corp.Court of Appeals for the Second Circuit · 1935
- Kentucky River Coal Corporation v. LucasDistrict Court, W.D. Kentucky · 1931
1 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Kraft Foods Company v. Commissioner of Internal Revenue, (Two Cases)Court of Appeals for the Second Circuit · 1956
- Gooding Amusement Co. v. CommissionerCourt of Appeals for the Sixth Circuit · 1956
- Perry v. Certificate Holders of Thrift SavingsCourt of Appeals for the Ninth Circuit · 1963
- Energy Reserves Group, Inc. v. Department of EnergyDistrict Court, D. Kansas · 1981
- Gooding Amusement Company, Incorporated v. Commissioner of Internal Revenue, F. E. Gooding v. Commissioner of Internal Revenue, Anna Elizabeth Gooding v. Commissioner of Internal Revenue, F. E. Gooding and Elizabeth Gooding v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1956
5 more not listed; retrieve them via the Exa API.