Legal Opinion
Automobile Club of Michigan v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided February 17, 1956No. 12247_1PublishedCited by 46 opinions
1Opinion of the Court
ALLEN, Circuit Judge.
This case arises on petition to review a decision of the Tax Court of the United States sustaining a determination of deficiencies for the calendar years 1943 to 1947, inclusive, in the aggregate amount of $447,445.44, $161,184.43 being income taxes and $286,261.01 being excess profits taxes. Petitioner was organized as a nonprofit corporation without capital stock or shares and has never paid dividends. The facts are not in dispute and the questions presented are questions of law. The purposes of petitioner stated in its Articles of Association are the following :
To…
2Cases cited17 opinions
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- Security Flour Mills Co. v. CommissionerSupreme Court of the United States · 1944
- Helvering v. R. J. Reynolds Tobacco Co.Supreme Court of the United States · 1939
- Commissioner v. Lane-Wells Co.Supreme Court of the United States · 1944
- United States v. LewisSupreme Court of the United States · 1951
12 more not listed; retrieve them via the Exa API.
3Cited by46 opinions
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- Anderson, Clayton & Co., Plaintiff-Appellee-Cross-Appellant v. United States of America, Defendant-Appellant-Cross-AppelleeCourt of Appeals for the Fifth Circuit · 1977
- The Lesavoy Foundation v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1956
- Fruehauf Trailer Co. v. CommissionerUnited States Tax Court · 1964
- Automobile Club of New York, Inc. v. CommissionerUnited States Tax Court · 1959
41 more not listed; retrieve them via the Exa API.