Legal Opinion
Hazeltine Corp. v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided April 8, 1937No. 6136, 6170PublishedCited by 72 opinions
1Opinion of the Court
MARIS, District Judge.
These are petitions by Hazeltine Corporation, petitioner below, and the Commissioner of Internal Revenue, respondent below, to review a decision of the Board of Tax Appeals determining a deficiency in the petitioner’s income tax for the year 1930. For a proper understanding of the questions involved a full statement of the facts is required. They are that petitioner was incorporated January 29, 1924, for the primary purpose of taking over from Hazeltine Research Corporation certain patents, applications for patents and inventions relating to the radio art developed by…
2Cases cited10 opinions
- Old Mission Portland Cement Co. v. HelveringSupreme Court of the United States · 1934
- Heiner v. CrosbyCourt of Appeals for the Third Circuit · 1928
- Bassick v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1936
- Halliburton v. CommissionerCourt of Appeals for the Ninth Circuit · 1935
- Henritze v. CommissionerUnited States Board of Tax Appeals · 1933
5 more not listed; retrieve them via the Exa API.
3Cited by72 opinions
- Durovic v. CommissionerUnited States Tax Court · 1970
- Koons v. CommissionerUnited States Tax Court · 1961
- Portland Oil Co. v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1940
- Estate of Piper v. CommissionerUnited States Tax Court · 1979
- Wilgard Realty Co. v. Commissioner of Internal Rev.Court of Appeals for the Second Circuit · 1942
67 more not listed; retrieve them via the Exa API.