Legal Opinion
Commissioner of Internal Revenue v. Erie Forge Co.
Court of Appeals for the Third Circuit
Decided March 9, 1948No. 9177PublishedCited by 26 opinions
1Opinion of the Court
MURPHY, District Judge.
The Commissioner asks reversal of the decision of the Tax Court 1 and remand with directions to allow an amendment to his answer to claim, an increased deficiency as to penalties.
The Commissioner determined a deficiency in excess profits liability for the fiscal years 1935 to 1940 inclusive on Navy contracts and sub-contracts trader Section 3 of the Vinson Act, 2 and additions for delinquency in filing returns, and sent notice thereof to the taxpayer by registered mail.
The taxpayer petitioned the Board of Tax Appéals, now the Tax Court, for a re-determination of the…
2Cases cited54 opinions
- Hormel v. HelveringSupreme Court of the United States · 1941
- Dobson v. CommissionerSupreme Court of the United States · 1944
- Trust Under the Will of Bingham v. CommissionerSupreme Court of the United States · 1945
- John Kelley Co. v. CommissionerSupreme Court of the United States · 1946
- Goldsmith v. United States Board of Tax AppealsSupreme Court of the United States · 1926
49 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- Leahy v. CommissionerUnited States Tax Court · 1986
- John Factor v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1960
- Law v. CommissionerUnited States Tax Court · 1985
- W. H. Armston Co., Inc. v. Commissioner of Internal Revenue. Armston v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1951
- Koufman v. CommissionerUnited States Tax Court · 1977
21 more not listed; retrieve them via the Exa API.