Legal Opinion

United States v. Mabel Elevator Co.

District Court, D. Minnesota

Decided September 10, 1925PublishedCited by 14 opinions

1Opinion of the Court

JOHN B. SANBORN,

District Judge. Upon the admissions contained in the pleadings, the stipulation of the parties, and the evidence adduced, the court finds as facts:(1) That the Mabel Elevator Company was at all the times herein mentioned, and is now, a corporation organized under the laws of the state of Minnesota on May 25, 1914, and having its principal office and place of business at Mabel, Minn.(2) That the Mabel Elevator Company filed its income and excess profits tax returns on the fiscal year basis, ending July 31st, from July 31, 1914, to July 31, 1924, inclusive. That said defendant,…

2Cited by14 opinions

  1. Atlas Oil & Refining Corp. v. CommissionerUnited States Tax Court · 1954
  2. WH Hill Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1933
  3. Paso Robles Mercantile Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1929
  4. People v. Universal Film Exchanges, Inc.California Supreme Court · 1950
  5. Mann v. United StatesUnited States Court of Claims · 1930

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