Legal Opinion
Debs Memorial Radio Fund v. Commissioner of Int. Rev.
Court of Appeals for the Second Circuit
Decided April 12, 1945No. 246Published
1Opinion of the Court
148 F.2d 948 (1945)
DEBS MEMORIAL RADIO FUND, Inc.,
v.
COMMISSIONER OF INTERNAL REVENUE.
No. 246.
Circuit Court of Appeals, Second Circuit.
April 12, 1945.
Hugh Satterlee and I. Herman Sher, both of Washington, D. C., for petitioner.
Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Carlton Fox, Sp. Assts. to the Atty. Gen., for respondent.
Before SWAN, CHASE, and FRANK, Circuit Judges.
SWAN, Circuit Judge.
Section 727 of the Internal Revenue Code, 26 U.S.C.A.Int.Rev. § 727, exempts from the excess profits tax corporations exempt under section 101 from the income tax imposed by chapter 1. Debs…
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- Dobson v. CommissionerSupreme Court of the United States · 1944
- Helvering v. Northwest Steel Rolling Mills, Inc.Supreme Court of the United States · 1940
- White v. United StatesSupreme Court of the United States · 1938
- Roche's Beach, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1938
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