Legal Opinion
Nevada-Massachusetts Co. v. Commissioner
Court of Appeals for the Ninth Circuit
Decided May 19, 1942No. 9960PublishedCited by 8 opinions
1Opinion of the Court
STEPHENS, Circuit Judge.
This appeal is from a decision of the Board of Tax Appeals holding that the Petitioner, a Maine corporation with its principal business office in California, was liable for the surtax on undistributed profits for the years 1936 and 1937, as assessed by the Commissioner of Internal Revenue, respondent herein, in the amount of $22,752.16 for 1936 and $12,326.10 for 1937, under § 14 of the Revenue Act of 1936, c. 690, 49 Stat. 1648, 26 U.S.C.A. Int. Rev.Acts page 823. Petitioner claims a credit on the undistributed profits as provided in § 26(c) (2) of the Revenue Act of…
2Cases cited6 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Helvering v. Northwest Steel Rolling Mills, Inc.Supreme Court of the United States · 1940
- White v. United StatesSupreme Court of the United States · 1938
- Helvering v. Moloney Electric Co.Court of Appeals for the Eighth Circuit · 1941
- Commissioner of Internal Revenue v. Strong Mfg. Co.Court of Appeals for the Sixth Circuit · 1941
1 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Oviatt's v. CommissionerCourt of Appeals for the Ninth Circuit · 1942
- Helvering v. Magnus Beck Brewing Co.Court of Appeals for the Second Circuit · 1942
- Anglim v. Acme Brewing Co.Court of Appeals for the Ninth Circuit · 1944
- Rogan v. Walter Wanger Pictures, Inc.Court of Appeals for the Ninth Circuit · 1944
- Commissioner v. Saginaw & Manistee Lumber Co.Court of Appeals for the Seventh Circuit · 1943
3 more not listed; retrieve them via the Exa API.