Legal Opinion
Commissioner of Internal Revenue v. The S. Frieder & Sons Company, the S. Frieder & Sons Company v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided September 9, 1957No. 12126_1PublishedCited by 10 opinions
1Opinion of the Court
HASTIE, Circuit Judge.
The principal question here is whether a certain excess profits tax deficiency claim is barred by a statute of limitations. We have already held in this case on an earlier appeal that the fact that this claim is based upon a so-called “standard issue” does not preclude its adjudication in a proceeding under Section 732 of the Internal Revenue Code of 1939 1 to redetermine the taxpayer’s excess profits tax for the year in controversy. Commissioner of Internal Revenue v. S. Frieder & Sons Co., 3 Cir., 1955, 228 F.2d 478. Pursuant to our mandate on that appeal the Tax Court…
2Cases cited9 opinions
- Lewis v. ReynoldsSupreme Court of the United States · 1932
- Stone v. WhiteSupreme Court of the United States · 1937
- Commissioner of Internal Revenue v. The S. Frieder & Sons CompanyCourt of Appeals for the Third Circuit · 1955
- H. Fendrich, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1957
- Commissioner of Internal Revenue v. F. W. Poe Manufacturing CompanyCourt of Appeals for the Fourth Circuit · 1957
4 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Overland Corp. v. CommissionerUnited States Tax Court · 1960
- May Broadcasting Company v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1962
- May Broadcasting Co. v. CommissionerUnited States Tax Court · 1960
- Connecticut Light & Power Co. v. CommissionerUnited States Tax Court · 1963
- Connecticut Light & Power Co. v. CommissionerUnited States Tax Court · 1963
5 more not listed; retrieve them via the Exa API.