Legal Opinion
Haden Co. v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided March 19, 1941No. 9536PublishedCited by 20 opinions
1Opinion of the Court
McCORD, Circuit Judge.
On December 20, 1939, the Board of Tax Appeals entered decision holding The Ha-den Company liable for deficiencies in income and excess profits taxes for the year 1935 in the respective amounts of $15,595.-36 and $5,540.62. The Haden Company filed its petition for review.
The facts are without dispute. The W. D. Haden Company, a corporation of Galveston, Texas, was engaged for many years in producing sand, gravel, and shell for use in construction work. The corporation, which was without authority to engage in the business of retailing other building materials, needed a…
2Cases cited5 opinions
- Burnet v. Sanford & Brooks Co.Supreme Court of the United States · 1931
- United States v. Kirby Lumber CoSupreme Court of the United States · 1931
- Maryland Casualty Co. v. United StatesSupreme Court of the United States · 1920
- Helvering v. American Chicle Co.Supreme Court of the United States · 1934
- United States v. Little War Creek Coal Co.Court of Appeals for the Fourth Circuit · 1939
3Cited by20 opinions
- Helvering v. American Dental Co.Supreme Court of the United States · 1943
- Putoma Corp. v. CommissionerUnited States Tax Court · 1976
- WD Haden Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1948
- Estate of Delman v. CommissionerUnited States Tax Court · 1979
- Carroll-McCreary Co. v. Commissioner of Internal Rev.Court of Appeals for the Second Circuit · 1941
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