Legal Opinion
W. H. Armston Co., Inc. v. Commissioner of Internal Revenue. Armston v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided April 25, 1951No. 13228_1PublishedCited by 54 opinions
1Opinion of the Court
McCORD, Circuit Judge.
These two cases present substantially similar issues of law and fact, and since they were consolidated by the Tax Court for hearing and disposition, 12 T.C. 539, we will accord them like consideration here.
Together the appeals involve corporate income, declared value excess profits, and excess profits taxes for the calendar years 1943 through 1945 in the aggregate amount of $74,749.37, and individual income taxes for the year 1943 in the sum of $15,041.02.
The principal question in the appeal involving the corporate taxpayer is whether the Tax Court properly held that a…
2Cases cited9 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Helvering v. CliffordSupreme Court of the United States · 1940
- Interstate Transit Lines v. CommissionerSupreme Court of the United States · 1943
- Helvering v. F. & R. Lazarus & Co.Supreme Court of the United States · 1939
- Limericks, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1948
4 more not listed; retrieve them via the Exa API.
3Cited by54 opinions
- I. L. Van Zandt and Ruth B. Van Zandt v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1965
- United States v. W. H. CockeCourt of Appeals for the Fifth Circuit · 1968
- C. James Mathews v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1975
- Paccar, Inc. And Subsidiaries v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1988
- R. E. L. Finley v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Jerline Dick FinleyCourt of Appeals for the Tenth Circuit · 1958
49 more not listed; retrieve them via the Exa API.