Legal Opinion
United States v. E. L. Bruce Co., Inc
Court of Appeals for the Sixth Circuit
Decided March 20, 1950No. 10948PublishedCited by 29 opinions
1Opinion of the Court
MILLER, Circuit Judge.
The appellee brought this action to recover federal excess profit taxes and interest in the amount of $9,669.85 for the fiscal year ending June 30, 1943, paid by it under a deficiency assessment. From a judgment in its favor the United States appeals.
The District Judge made the following findings, which, being fully supported by the evidence and not clearly erroneous, are accepted as the facts on this appeal.
The E. L. Bruce Company of Memphis, Tennessee, is the owner of the “Terminix” process for control of termites and other pests. Prior to August 17, 1942, the Terminix…
2Cases cited21 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Helvering v. Tex-Penn Oil Co.Supreme Court of the United States · 1937
- Angelus Milling Co. v. CommissionerSupreme Court of the United States · 1945
- General Utilities & Operating Co. v. HelveringSupreme Court of the United States · 1935
- Tucker v. AlexanderSupreme Court of the United States · 1927
16 more not listed; retrieve them via the Exa API.
3Cited by29 opinions
- Young & Rubicam, Inc. v. The United StatesUnited States Court of Claims · 1969
- Santa Anita Consol., Inc. v. CommissionerUnited States Tax Court · 1968
- Snow v. CommissionerUnited States Tax Court · 1958
- Dinardo v. CommissionerUnited States Tax Court · 1954
- Briarcliff Candy Corporation, (Formerly Loft Candy Corporation) v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1973
24 more not listed; retrieve them via the Exa API.