Legal Opinion
Helvering v. Magnus Beck Brewing Co.
Court of Appeals for the Second Circuit
Decided December 7, 1942No. 58PublishedCited by 8 opinions
1Opinion of the Court
L. HAND, Circuit Judge.
The Commissioner appeals from an order of the Tax Court expunging a deficiency assessed against the taxpayer for the year 1936 under § 14(b) of the Revenue Law of that year, 26 U.S.C.A.Int. Rev.Acts, page 823. The single question is whether in computing its “undistributed net income” under § 14(a) (2) for the year in question the taxpayer can properly deduct certain sums under § 26(c) (2), 26 U.S.C.A.Int.Rev.Acts, page 836, on the ground that “a written contract” made by it in 1934 “expressly” dealt “with the disposition of earnings and profits of the taxable year.” The…
2Cases cited6 opinions
- Helvering v. Northwest Steel Rolling Mills, Inc.Supreme Court of the United States · 1940
- Helvering v. Moloney Electric Co.Court of Appeals for the Eighth Circuit · 1941
- C. C. Clark, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1942
- Nevada-Massachusetts Co. v. CommissionerCourt of Appeals for the Ninth Circuit · 1942
- Clover Splint Coal Co. v. CommissionerCourt of Appeals for the Third Circuit · 1942
1 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Commissioner v. Oswego Falls Corp.Court of Appeals for the Second Circuit · 1943
- Harding Glass Co. v. CommissionerCourt of Appeals for the Eighth Circuit · 1944
- Sumter Farm & Stock Co. v. United StatesCourt of Appeals for the Fifth Circuit · 1945
- Van Ameringen-Haebler, Inc. v. HelveringCourt of Appeals for the Second Circuit · 1942
- Commissioner of Internal Revenue v. John A. Wathen Distillery Co.Court of Appeals for the Sixth Circuit · 1945
3 more not listed; retrieve them via the Exa API.