Legal Opinion
Fides, AG v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided August 16, 1943No. 5053PublishedCited by 33 opinions
1Opinion of the Court
DOBIE, Circuit Judge.
The Commissioner of Internal Revenue (hereinafter called the Commissioner) assessed against Fides, A. G. (hereinafter called petitioner) a surtax for the year 1936 and a delinquency penalty under Sections 351 and 291 of the Revenue Act of 1936, 26 U.S.C.A. Int.Rev.Acts, pages 936, 920. This tax and the penalty were (after redetermination and adjustment) sustained by the Board of Tax Appeals (hereinafter called the Board, and now the Tax Court of the United States) and petitioner has duly appealed.
Among the stipulations of facts were the following:
“1. The petitioner is a…
2Cases cited22 opinions
- Caminetti v. United StatesSupreme Court of the United States · 1917
- United States v. American Trucking AssociationsSupreme Court of the United States · 1940
- Church of the Holy Trinity v. United StatesSupreme Court of the United States · 1892
- Crooks v. HarrelsonSupreme Court of the United States · 1930
- United States v. KirbySupreme Court of the United States · 1869
17 more not listed; retrieve them via the Exa API.
3Cited by33 opinions
- Beck Chemical Equipment Corp. v. CommissionerUnited States Tax Court · 1957
- Hatfried, Inc. v. Commissioner of Internal Rev.Court of Appeals for the Third Circuit · 1947
- Stevens Bros. Foundation, Inc. v. CommissionerUnited States Tax Court · 1962
- P. Dougherty Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1946
- Brittingham v. CommissionerUnited States Tax Court · 1976
28 more not listed; retrieve them via the Exa API.