Legal Opinion
Commissioner of Internal Revenue v. Surface Combustion Corporation
Court of Appeals for the Sixth Circuit
Decided April 12, 1950No. 10842_1PublishedCited by 29 opinions
1Opinion of the Court
MILLER, Circuit Judge.
The Commissioner of Internal Revenue seeks a review of the order of the Tax Court of February 20, 1948 as amended by order of March 17, 1948, involving income and excess profits tax deficiences for the year 1941. He contends that the Tax Court was in error in holding that contributions by the taxpayer in 1941 to two employees’ trust funds constituted proper deductions from gross income under § 23(a) (1) (A) Internal Revenue Code, 26 U.S.C. A. § 23(a) (1) (A).
The facts are given in detail in the Tax Court’s findings and opinion reported in 9 T.C. 631. The more important…
2Cases cited15 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Lucas v. Ox Fibre Brush Co.Supreme Court of the United States · 1930
- United States v. Cummins Distilleries CorporationCourt of Appeals for the Sixth Circuit · 1948
- United States v. E. L. Bruce Co., IncCourt of Appeals for the Sixth Circuit · 1950
- Lincoln Electric Co. v. Commissioner of Internal Rev.Court of Appeals for the Sixth Circuit · 1947
10 more not listed; retrieve them via the Exa API.
3Cited by29 opinions
- Briarcliff Candy Corporation, (Formerly Loft Candy Corporation) v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1973
- United States v. General Shoe CorporationCourt of Appeals for the Sixth Circuit · 1960
- Texas Instruments Incorporated, Cross-Appellant v. United States of America, Cross-AppelleeCourt of Appeals for the Fifth Circuit · 1977
- Florida Publishing Co. v. CommissionerUnited States Tax Court · 1975
- Canton Cotton Mills v. United StatesUnited States Court of Claims · 1951
24 more not listed; retrieve them via the Exa API.