Legal Opinion
Owensboro Wagon Co. v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided January 26, 1954No. 11786PublishedCited by 12 opinions
1Opinion of the Court
SIMONS, Chief Judge.
The appeal is from a decision of the Tax Court redetermining deficiency assessments by the Commissioner in the Excess Profits Tax of the taxpayer for the fiscal years ending November 30, 1945 and November 30, 1946. The controversy resulted from a determination by the Commissioner that the taxpayer was not entitled to include in its equity invested capital under § 718 of the Internal Revenue Code, 26 U.S.C.A. § 718, a sum representing distributions in its stock made prior to March 1, 1913. The facts are stipulated and the question is one of law involving interpretation of…
2Cases cited9 opinions
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- Doyle v. Mitchell Brothers Co.Supreme Court of the United States · 1918
- Southern Pacific Co. v. LoweSupreme Court of the United States · 1918
- Lynch v. HornbySupreme Court of the United States · 1918
- Lynch v. TurrishSupreme Court of the United States · 1918
4 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Lawrence v. CommissionerUnited States Tax Court · 1957
- United States v. LonardoCourt of Appeals for the Sixth Circuit · 1965
- The Stacey Manufacturing Company v. Commissioner of Internal Revenue, Richmond Hosiery Mills v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1956
- In Re CarlsonDistrict Court, C.D. California · 1968
- Baker Land & Title Co. v. United StatesDistrict Court, W.D. Wisconsin · 1954
7 more not listed; retrieve them via the Exa API.