Legal Opinion
Wooster Rubber Co. v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided June 8, 1951No. 11255PublishedCited by 22 opinions
1Opinion of the Court
MARTIN, Circuit Judge.
The petitioner seeks review of the decision of the Tax Court adjudging deficiencies in excess profits tax of the corporation for the fiscal years ended September 30, 1944, and 1945, in the amounts of $19,201.96 and $21,117.62 respectively.
The issue presented is the extent of the deductibility of contributions made by petitioner to a profit-sharing trust during the years 1944 and 1945. The Tax Court decided that the amounts paid by petitioner to the profit-sharing trust exceeded the amounts called for by the instrument creating the plan, a.nd that amounts so paid were not…
2Cases cited19 opinions
- Chesapeake & Ohio Railway Co. v. MartinSupreme Court of the United States · 1931
- Newton Trust Co. v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1947
- Capitol-Barg Dry Cleaning Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1942
- Wright-Bernet v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1949
- Huntington Nat. Bank v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1937
14 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Coffee v. William Marsh Rice UniversityCourt of Appeals of Texas · 1966
- Robbins Tire & Rubber Co. v. CommissionerUnited States Tax Court · 1969
- Irwin B. Schwabe Co. v. CommissionerUnited States Tax Court · 1952
- Florence Costantino v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1971
- Cyrus Q. Stewart, Jr., and William L. Stewart, as Executors of the Will of Mildred L. Stewart, Deceased v. The United States of AmericaCourt of Appeals for the Fifth Circuit · 1975
17 more not listed; retrieve them via the Exa API.