Legal Opinion
United States v. R. C. Tway Coal Sales Co.
Court of Appeals for the Sixth Circuit
Decided February 7, 1935No. 6574PublishedCited by 26 opinions
1Opinion of the Court
SIMONS, Circuit Judge.
The suit below was brought by the appel-lee corporation to recover refund of taxes and interest paid for the calendar years 1922 and 1923, which were assessed by the Commissioner of Internal Revenue under section 220, of the Revenue Act of 1921, 42 Stat. 247. From a judgment for the ap-pellee entered by the court upon findings of fact and conclusions of law (trial by jury having been waived by stipulation), the government appeals.
Section 220 provides that when a company is formed or availed of “for the purpose of preventing the imposition of the surtax upon its…
2Cases cited4 opinions
- United Business Corporation v. Commissioner of Int. Rev.Court of Appeals for the Second Circuit · 1933
- New York Life Ins. Co. v. RossCourt of Appeals for the Sixth Circuit · 1928
- Equitable Life Assur. Soc. v. SiegCourt of Appeals for the Sixth Circuit · 1931
- Williams Inv. Co. v. United StatesUnited States Court of Claims · 1933
3Cited by26 opinions
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- John P. Scripps Newspapers v. CommissionerUnited States Tax Court · 1965
- Pelton Steel Casting Co. v. CommissionerUnited States Tax Court · 1957
- Bremerton Sun Publishing Co. v. CommissionerUnited States Tax Court · 1965
- World Pub. Co. v. United StatesCourt of Appeals for the Tenth Circuit · 1948
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