Legal Opinion
Dowd-Feder, Inc. v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided March 28, 1949No. 10758PublishedCited by 18 opinions
1Opinion of the Court
MARTIN, Circuit Judge.
Dowd-Feder, Iiic., has petitioned this court to review the decision of the United States Tax Court holding that there is a deficiency in the corporation’s income tax for 1941 in the amount of $7,885.51. The case involves determination of the proper basis of computation of the taxpayer’s excess profits credits.
The Tax Court held that there is no deficiency in the excess profits tax for that *674year; but that where the amount of excess profits credits, computed by using average base period net income reconstructed under section 722 of the Internal Revenue Code, 26 U.S.C.A. §…
2Cases cited7 opinions
- Williamsport Wire Rope Co. v. United StatesSupreme Court of the United States · 1928
- Heiner v. Diamond Alkali Co.Supreme Court of the United States · 1933
- Heiner, Collector of Internal Revenue, v. Diamond Alkali Co.Supreme Court of the United States · 1933
- Stimson Mill Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1947
- Cleveland Automobile Co. v. United StatesCourt of Appeals for the Sixth Circuit · 1934
2 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Packer Pub. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1954
- Brown Paper Mill Co. v. CommissionerUnited States Tax Court · 1954
- George Kemp Real Estate Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1950
- The Brown Paper Mill Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1958
- The Crowell-Collier Publishing Company v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1958
13 more not listed; retrieve them via the Exa API.