Legal Opinion
American Package Corp. v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided January 29, 1942No. 4872PublishedCited by 12 opinions
1Opinion of the Court
SOPER, Circuit Judge.
The question raised by this petition for review is whether the American Package Corporation is a personal holding company within the meaning of Sections 352 and 353 of the Revenue Act of 1936, 49 Stat. 1648, as added by the Revenue Act of 1937, 50 Stat. 813, 26 U.S.C.A. Int.Rev. Acts, pages 938, 939, and as such is subject to the surtax upon undistributed net income under the provisions of Section 351 of the statute, 26 U.S.C.A. Int.Rev. Acts, page 938.
On January 9, 1936, the taxpayer was incorporated under the law of Delaware in order to eliminate wasteful competition…
2Cases cited6 opinions
- Girard Inv. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1941
- O'Sullivan Rubber Co. v. Commissioner of Int. Rev.Court of Appeals for the Second Circuit · 1941
- Noteman v. WelchCourt of Appeals for the First Circuit · 1939
- United States v. Brager Building & Land CorporationCourt of Appeals for the Fourth Circuit · 1941
- Commissioner of Internal Rev. v. Affiliated EnterprisesCourt of Appeals for the Tenth Circuit · 1941
1 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Montgomery Coca-Cola Bottling Co. v. United StatesUnited States Court of Claims · 1980
- Interstate Transit Lines v. Commissioner of Int. Rev.Court of Appeals for the Eighth Circuit · 1942
- Coshocton Sec. Co. v. CommissionerUnited States Tax Court · 1956
- Esmond Mills v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1943
- Kurt Frings Agency, Inc. v. CommissionerUnited States Tax Court · 1964
7 more not listed; retrieve them via the Exa API.