Legal Opinion
Burford-Toothaker Tractor Company, Inc. v. United States
Court of Appeals for the Fifth Circuit
Decided January 29, 1959No. 17151_1PublishedCited by 12 opinions
1Opinion of the Court
JOHN R. BROWN, Circuit Judge.
Emerging from the application of the Korean Excess Profits Tax Statute which “ * * * probably represented the most intricate and baffling enactment ever to receive Congressional approval,” 7A Mer-tens, The Law of Federal Income Taxation iii (Rev. ed. 1955), are two relatively simple questions in the determination of the excess profits tax credit for the tax years 1950, 1951, and 1952. The first is whether a strike at a supplier’s plant *892in 1946 was an extraordinary and substantial interruption of operation under Section 442(a), 26 U.S.C.A. Excess Profits Taxes, §…
2Cases cited14 opinions
- United States v. South Georgia Ry. Co.Court of Appeals for the Fifth Circuit · 1939
- Guardian Investment Corporation v. Robert L. Phinney, District Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1958
- Triangle Raincoat Co. v. CommissionerUnited States Tax Court · 1952
- United States v. Herbert W. Virgin, Jr.Court of Appeals for the Fifth Circuit · 1956
- Brown-Rogers-Dixson Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1941
9 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Wright Contracting Co. v. CommissionerUnited States Tax Court · 1961
- Robert L. Phinney v. Tuboscope CompanyCourt of Appeals for the Fifth Circuit · 1959
- Schering-Plough Corp. v. United StatesDistrict Court, D. New Jersey · 2009
- Oxford Paper Company v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1962
- United States Steel Corp. v. United StatesDistrict Court, S.D. New York · 1969
7 more not listed; retrieve them via the Exa API.