Legal Opinion
Gabriel Co. v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided February 6, 1951No. 11174_1PublishedCited by 3 opinions
1Opinion of the Court
MARTIN, Circuit Judge.
The Gabriel Company, an Ohio corporation, petitions for a review by this court of a decision of the United States Tax Court determining a deficiency in petitioner’s excess profits tax for 1944 in the amount of $81,343.40. 13 T.C. 559, decided January 18, 1950.
The Tax Court filed succinct and accurate findings of fact based largely on a stipulation by the parties. In addition to the stipulated facts, petitioner introduced the testimony of three witnesses. We find nothing in the evidence to gainsay the findings of the Tax Court material to correct decision and hold that…
2Cases cited12 opinions
- LaBelle Iron Works v. United StatesSupreme Court of the United States · 1921
- Willcuts v. Milton Dairy Co.Supreme Court of the United States · 1927
- West Texas Refining & D. Co. v. Commissioner of Int. Rev.Court of Appeals for the Tenth Circuit · 1933
- Hazeltine Corp. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1937
- Halliburton v. CommissionerCourt of Appeals for the Ninth Circuit · 1935
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3Cited by3 opinions
- Western Maryland Railway Company v. United States of America, (Three Cases)Court of Appeals for the Fourth Circuit · 1955
- Union Pacific Railroad Company v. The United StatesUnited States Court of Claims · 1968
- Gabriel Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1951