Legal Opinion
Scaife Co. v. Commissioner
Supreme Court of the United States
Decided December 22, 1941No. 57PublishedCited by 36 opinions
1Opinion of the CourtJustice Douglas
On July 29, 1936, petitioner filed its capital stock tax 1 return for the period ended June 30, 1936. This return was prepared by petitioner’s treasurer and signed by petitioner’s president. The treasurer had been instructed by petitioner’s vice-president to place upon the capital stock a value of $1,000,000. By mistake the value was declared at $600,000. This error was not noted by petitioner’s president when he signed the return. When the error was later discovered, a new return was prepared declaring the value of the stock to be $1,000,000. This return was lodged with the Collector on…
2Cases cited7 opinions
- Haggar Co. v. Helvering, Com'r of Internal RevenueSupreme Court of the United States · 1940
- J. E. Riley Investment Co. v. CommissionerSupreme Court of the United States · 1940
- Moffett, Hodgkins & Clarke Co. v. RochesterSupreme Court of the United States · 1900
- William B. Scaife & Sons Co. v. DriscollCourt of Appeals for the Third Circuit · 1937
- Wm. B. Scaife & Sons Co. v. CommissionerCourt of Appeals for the Third Circuit · 1941
2 more not listed; retrieve them via the Exa API.
3Cited by36 opinions
- Goldring v. CommissionerUnited States Tax Court · 1953
- 5K Logistics, Inc. v. Daily Express, Inc.Court of Appeals for the Fourth Circuit · 2011
- Blenheim Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1942
- Flinchbaugh v. CommissionerUnited States Tax Court · 1943
- Barber v. CommissionerUnited States Tax Court · 1975
31 more not listed; retrieve them via the Exa API.