Legal Opinion
Commissioner of Internal Revenue v. The S. Frieder & Sons Company
Court of Appeals for the Third Circuit
Decided December 28, 1955No. 11625_1PublishedCited by 29 opinions
1Opinion of the Court
HASTIE, Circuit Judge.
This litigation originated in the Tax Court as a proceeding, under Section 732 of the Internal Revenue Code of 1939, initiated by the taxpayer for a redetermination of its excess profits tax liability for 1944 in order to obtain “abnormality” relief under Section 722, 26 U.S.C.A. §§ 722, 732. The Commissioner now is asking that we review an order entered in that proceeding granting a motion to strike from his answer to the taxpayer’s petition a claim of an excess profits tax deficiency for the taxable year. In terms, the Tax Court ordered that the Commissioner’s “answer,…
2Cases cited11 opinions
- Mutual Lumber Co. v. CommissionerUnited States Tax Court · 1951
- H. Fendrich, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1951
- Packer Pub. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1954
- Martin Weiner Corp. v. CommissionerUnited States Tax Court · 1954
- Commissioner of Internal Revenue v. Smith Paper, Inc.Court of Appeals for the First Circuit · 1955
6 more not listed; retrieve them via the Exa API.
3Cited by29 opinions
- Raymond J. Ryan and Helen Ryan v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1975
- Stewart v. Comm'rUnited States Tax Court · 2006
- Louisville Builders Supply Company v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1961
- H. Fendrich, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1957
- Patrick James Ryan v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1982
24 more not listed; retrieve them via the Exa API.