Legal Opinion
Headline Publications, Inc. v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided February 2, 1959No. 10, Docket 25048PublishedCited by 9 opinions
1Opinion of the Court
SWAN, Circuit Judge.
This is an appeal by the taxpayer seeking review of a decision of the Tax Court with respect to appellant’s excess profits tax for the taxable year ending November 30, 1945. By stipulation the parties submitted to the Tax Court for decision only the issue whether the applicable statute of limitations bars the allowance of petitioner’s claim to an unused excess profits credit carry-over from the fiscal year 1944 and carry-back from the fiscal year 1946 to the fiscal year 1945. The Tax Court held the statute to be a bar. Its findings of fact and opinion are reported in 28…
2Cases cited8 opinions
- H. Fendrich, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1957
- May Seed and Nursery Company v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1957
- The Brown Paper Mill Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1958
- Stern & Stern Textiles, Inc. (Successor in Interest to Huguet Fabrics Corporation) v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1959
- Standard Hosiery Mills, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1957
3 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- May Broadcasting Company v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1962
- Dale Distributing Company, Inc. (Formerly Dale Radio Co., Inc.) v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1959
- United States Rubber Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1960
- H. J. Heinz Co. v. CommissionerUnited States Tax Court · 1959
- Universal Pictures Company, Inc. v. United StatesCourt of Appeals for the Second Circuit · 1965
4 more not listed; retrieve them via the Exa API.