Legal Opinion
Barrow Manufacturing Company, Inc. v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided August 24, 1961No. 18652PublishedCited by 55 opinions
1Opinion of the Court
RIVES, Circuit Judge.
The Commissioner determined that the petitioner was subject to surtax provided by Section 102 of the Internal Revenue Code of 1939, 26 U.S.C.A. § 102, for the taxable years ended June 30,1951, 1952 and 1953, as follows:
Year Ended 6/30/51.........$17,119.44
Year Ended 6/30/52......... 12,333.20
Year Ended 6/30/53.........19,276.06
Totals.......... .$48,728.70
The Tax Court sustained the Commissioner’s determination. In its “Memorandum Findings of Fact and Opinion” comprising 28 pages of the printed record, 1 the Tax Court concluded that the petitioner, in each of the years in…
2Cases cited13 opinions
- The Smoot Sand & Gravel Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1960
- Dixie, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1960
- United Business Corporation v. Commissioner of Int. Rev.Court of Appeals for the Second Circuit · 1933
- Pelton Steel Casting Co. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1958
- Dixie, Inc. v. CommissionerUnited States Tax Court · 1958
8 more not listed; retrieve them via the Exa API.
3Cited by55 opinions
- United States v. Donruss Co.Supreme Court of the United States · 1969
- Faber Cement Block Co. v. CommissionerUnited States Tax Court · 1968
- John P. Scripps Newspapers v. CommissionerUnited States Tax Court · 1965
- Bremerton Sun Publishing Co. v. CommissionerUnited States Tax Court · 1965
- Magic Mart, Inc. v. CommissionerUnited States Tax Court · 1969
50 more not listed; retrieve them via the Exa API.