Legal Opinion
Lincoln Electric Co. v. Commissioner of Internal Rev.
Court of Appeals for the Sixth Circuit
Decided June 5, 1947No. 10333PublishedCited by 24 opinions
1Opinion of the Court
SIMONS, Circuit Judge.
In its return for the year 1940 the petitioner, as taxpayer, deducted from gross income premiums upon an employees’ retirement annuity policy taken out in 1936, and in its return for 1941 the taxpayer deducted premiums of like character and a payment made in that year into a trust for the benefit of its employees. The Commissioner disallowed the deductions, determined a deficiency for each year in income, declared value excess profits and excess profits, and upon review the Tax Court sustained the Commissioner. The taxpayer seeks a review of its decision.
Petitioner’s…
2Cases cited17 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- Dobson v. CommissionerSupreme Court of the United States · 1944
12 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Briarcliff Candy Corporation, (Formerly Loft Candy Corporation) v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1973
- Commissioner of Internal Revenue v. Lincoln Electric Co.Court of Appeals for the Sixth Circuit · 1949
- United States v. General Shoe CorporationCourt of Appeals for the Sixth Circuit · 1960
- Texas Instruments Incorporated, Cross-Appellant v. United States of America, Cross-AppelleeCourt of Appeals for the Fifth Circuit · 1977
- Anderson v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1947
19 more not listed; retrieve them via the Exa API.