Legal Opinion
Cedarburg Canning Co. v. Commissioner of Int. Rev.
Court of Appeals for the Seventh Circuit
Decided June 9, 1945No. 8665PublishedCited by 14 opinions
1Opinion of the Court
SPARKS, Circuit Judge.
Petitioner challenges a decision of the Tax Court sustaining the Commissioner’s determination of its liability for surtaxes on its income for the year 1938 as a personal holding company, and imposing a 25% penalty for failure to file proper return as such. It asserts as error the finding of the Tax Court that it was a personal holding company within the meaning of the applicable statute; that its income was not used for the payment of debts or was not set aside to retire indebtedness; and that it had not shown that its failure to make and file a return as a personal…
2Cases cited7 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Helvering v. Northwest Steel Rolling Mills, Inc.Supreme Court of the United States · 1940
- Commissioner v. Lane-Wells Co.Supreme Court of the United States · 1944
- O'Sullivan Rubber Co. v. Commissioner of Int. Rev.Court of Appeals for the Second Circuit · 1941
- Commissioner v. Sun Pipe Line Co.Court of Appeals for the Third Circuit · 1942
2 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Bryan Et Ux. v. Commissioner of Internal Revenue. Bryan v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1954
- United States v. Richard L. Kroll, of the Estate of Gertrude O'reilly, DeceasedCourt of Appeals for the Seventh Circuit · 1977
- Montgomery Coca-Cola Bottling Co. v. United StatesUnited States Court of Claims · 1980
- Sanders v. CommissionerCourt of Appeals for the Tenth Circuit · 1955
- Leo Sanders and Jessie H. Sanders v. Commissioner of Internal Revenue, Leo Sanders v. Commissioner of Internal Revenue, Jessie H. Sanders v. Commissioner of Internal Revenue, T. Coleman Andrews, Commissioner of Internal Revenue, Arthur L. Fleming, District Commissioner of Internal Revenue for Oklahoma and Texas, and Earl R. Wiseman, Director of Internal Revenue at Oklahoma City, Oklahoma v. Leo Sanders and Jessie H. Sanders, (Two Cases)Court of Appeals for the Tenth Circuit · 1955
9 more not listed; retrieve them via the Exa API.