Legal Opinion
Cleveland Automobile Co. v. United States
Court of Appeals for the Sixth Circuit
Decided March 6, 1934No. 6336PublishedCited by 20 opinions
1Opinion of the Court
SIMONS, Circuit Judge.
This appeal presents two questions, (1) whether, where the Commissioner of Internal Revenue has granted a special assessment of income and profit taxes pursuant to sections 327 and 328 of the Revenue Act of 1918 (40 Stat. 1093), a court may in an action for a refund review the Commissioner’s determination of the taxpayer’s net income, and (2) whether, if such power of review exists, the Commissioner properly valued the taxpayer’s inventory under the applicable statutes and regulations.
The taxpayer was a corporation (now dissolved) engaged in the manufacture of…
2Cases cited9 opinions
- Reinecke v. SpaldingSupreme Court of the United States · 1930
- Blair v. Oesterlein MacHine Co.Supreme Court of the United States · 1927
- Williamsport Wire Rope Co. v. United StatesSupreme Court of the United States · 1928
- United States v. Henry Prentiss & Co.Supreme Court of the United States · 1933
- Heiner v. Diamond Alkali Co.Supreme Court of the United States · 1933
4 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- D. Loveman & Son Export Corp. v. CommissionerUnited States Tax Court · 1960
- Thor Power Tool Co. v. CommissionerUnited States Tax Court · 1975
- Thor Power Tool Company v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1977
- Dowd-Feder, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1949
- Space Controls, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1963
15 more not listed; retrieve them via the Exa API.