Legal Opinion
Fire Companies Bldg. Corp. v. Commissioner of Int. Rev.
Court of Appeals for the Second Circuit
Decided December 14, 1931No. 117PublishedCited by 12 opinions
1Opinion of the Court
L. HAND, Circuit Judge.
The only question raised by this appeal is whether the Commissioner should have accepted a consolidated return of the appellant for the year 1926, which included not only its own income, but that of two subsidiaries. He refused to do so and assessed the appellant on its separate income; the Board affirmed the ruling on the'taxpayer’s appeal and this appeal is from the Board’s decision. The appellant’s business is to manage its real estate and to invest and dispose of the income arising from its assets, among which are all the shares of the American Eagle Investment…
2Cases cited6 opinions
- United States v. KatzSupreme Court of the United States · 1926
- Hellmich v. HellmanSupreme Court of the United States · 1928
- Swift & Co. v. United StatesUnited States Court of Claims · 1930
- Sweets Co. of America, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Merle-Smith v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
1 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Blumenthal v. United StatesCourt of Appeals for the Eighth Circuit · 1937
- Associated Telephone and Telegraph Company, and Cross v. United States of America, and CrossCourt of Appeals for the Second Circuit · 1962
- Marks v. HigginsCourt of Appeals for the Second Circuit · 1954
- Estate of Stoll v. CommissionerUnited States Tax Court · 1962
- Associated Telephone and Telegraph Co. v. United StatesDistrict Court, S.D. New York · 1961
7 more not listed; retrieve them via the Exa API.