Legal Opinion
Commissioner of Internal Rev. v. National Carbide Corp.
Court of Appeals for the Second Circuit
Decided March 31, 1948No. 161-163, Docket 20749-20751PublishedCited by 48 opinions
1Opinion of the Court
L. HAND, Circuit Judge.
This case comes before us upon three petitions of the Commissioner to review orders of the Tax Court en banc, which expunged deficiencies in income, and declared value excess profits taxes assessed against the taxpayers. The Commissioner had assessed each of the three companies in question upon the theory that they had received incomes during the year 1938; but the Tax Court held that “they were operated as branches or divisions” of their parent — the Air Reduction Compan)', Inc., of New York — and that for this reason their net income was taxable against it and not…
2Cases cited17 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Higgins v. SmithSupreme Court of the United States · 1940
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- Crane v. CommissionerSupreme Court of the United States · 1947
- Dobson v. CommissionerSupreme Court of the United States · 1944
12 more not listed; retrieve them via the Exa API.
3Cited by48 opinions
- National Carbide Corp. v. CommissionerSupreme Court of the United States · 1949
- Yates v. United StatesSupreme Court of the United States · 2015
- No Oil, Inc. v. City of Los AngelesCalifornia Supreme Court · 1974
- Greenwood Trust Company v. Commonwealth of MassachusettsCourt of Appeals for the First Circuit · 1992
- American Heritage Life Insurance Company, Plaintiff-Appellant-Cross v. Heritage Life Insurance Company, Defendant-Appellee-CrossCourt of Appeals for the Fifth Circuit · 1974
43 more not listed; retrieve them via the Exa API.