Legal Opinion
Commissioner of Internal Rev. v. Affiliated Enterprises
Court of Appeals for the Tenth Circuit
Decided November 11, 1941No. 2303PublishedCited by 20 opinions
1Opinion of the Court
HUXMAN, Circuit Judge.
The question presented on this appeal is whether Affiliated Enterprises, Inc., the respondent taxpayer, for the years in question was a personal holding company within the meaning of Sec. 351 of the Revenue Acts of 1934 and 1936, 26 U.S.C.A. Int.Rev.Acts, pages 757, 936, and therefore subject to the surcharge taxes imposed therein. The Board of Tax Appeals held that it was not, and the Commissioner has appealed.
The applicable portion of Sec. 351 of the Revenue Act of 1934 provides that: “The term ‘personal holding company’ means any corporation * * * if — (A) at least 80…
2Cases cited14 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Helvering v. HallockSupreme Court of the United States · 1940
- Tyler v. United StatesSupreme Court of the United States · 1930
- Harrison v. SchaffnerSupreme Court of the United States · 1941
- Commissioner of Internal Revenue v. BuckCourt of Appeals for the Second Circuit · 1941
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3Cited by20 opinions
- Commissioner v. WodehouseSupreme Court of the United States · 1949
- Montgomery Coca-Cola Bottling Co. v. United StatesUnited States Court of Claims · 1980
- Blitz U.S.A., Inc. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 2003
- Fraternal Order of Police Illinois State Troopers Lodge No. 41 v. CommissionerUnited States Tax Court · 1986
- Disabled American Veterans v. CommissionerUnited States Tax Court · 1990
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