Legal Opinion
Haggar Co. v. Commissioner
Court of Appeals for the Fifth Circuit
Decided May 23, 1939No. 9009PublishedCited by 11 opinions
1Opinion of the Court
HOLMES, Circuit Judge.
This appeal is from a decision of the Board of Tax Appeals sustaining a deficiency assessment against petitioner for excess-profits taxes for the year 1933. The question presented is whether a capital-stock tax return, filed pursuant to section 215 (f) of the National Industrial Recovery Act, 48 Stat. 208, may be amended within the time fixed for filing returns.
Section 215(a) of the act imposes a tax of $1 for each $1,000 of the adjusted declared value of the capital stock of each domestic corporation doing business during the year ending June 30, 1933, to be paid by the…
2Cases cited6 opinions
- United States v. HartwellSupreme Court of the United States · 1868
- Lake County v. RollinsSupreme Court of the United States · 1889
- United States v. Shreveport Grain & Elevator Co.Supreme Court of the United States · 1932
- Hamilton v. RathboneSupreme Court of the United States · 1899
- Thompson v. United StatesSupreme Court of the United States · 1918
1 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Haggar Co. v. Helvering, Com'r of Internal RevenueSupreme Court of the United States · 1940
- National Lead Company v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1964
- United States v. Lederer Terminal Warehouse Co.Court of Appeals for the Sixth Circuit · 1943
- CH Mead Coal Co. v. Commissioner of Internal Rev.Court of Appeals for the Fourth Circuit · 1939
- American Viscose Corp. v. RothensiesDistrict Court, E.D. Pennsylvania · 1940
6 more not listed; retrieve them via the Exa API.