Legal Opinion
Onondaga Co. v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided June 8, 1931No. 320, 321PublishedCited by 5 opinions
1Opinion of the Court
MANTON, Circuit Judge.
These petitions involve the same questions of the application of income and profit taxes for the year 1919 and one opinion will suffice. The Board of Tax Appeals made its redeterminations of the taxes due, January 30, 1930, and reviews are sought here under the provisions of the Revenue Act (1926, c. 27, §§ 1001-1003 [26 USCA §§ 1224-1226]).
The petitioners owned the Onondaga Hotel, in Syracuse, and the Ten Eyck Hotel in Albany, N. Y. The United Hotels Corporation is a holding corporation engaged in operating a chain of hotels, and controls the business operation,…
2Cases cited14 opinions
- Florsheim Brothers Drygoods Co. v. United StatesSupreme Court of the United States · 1930
- Stange v. United StatesSupreme Court of the United States · 1931
- Burnet v. Chicago Railway Equipment Co.Supreme Court of the United States · 1931
- Liberty Baking Co. v. HeinerCourt of Appeals for the Third Circuit · 1930
- Commissioner of Internal Revenue v. Adolph Hirsch & Co.Court of Appeals for the Second Circuit · 1929
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3Cited by5 opinions
- Jack M. Lesser v. United StatesCourt of Appeals for the Second Circuit · 1966
- Fleitmann v. BurnetCourt of Appeals for the D.C. Circuit · 1933
- House v. CommissionerCourt of Appeals for the Second Circuit · 1938
- United States v. Standard Silk Co.District Court, S.D. New York · 1934
- Jack M. Lesser v. United StatesCourt of Appeals for the Second Circuit · 1966