Legal Opinion
Commissioner v. Riley Stoker Corp.
Court of Appeals for the First Circuit
Decided November 10, 1933No. 2825PublishedCited by 4 opinions
1Opinion of the Court
WILSON, Circuit Judge.
This is a petition to review a decision of the Board of Tax Appeals involving the income tax of the respondent and certain affiliated corporations for the year 1923. During that year four other corporations were affiliated with the respondent, viz.: Murphy Iron Works, Inc., A. W. Cash Company, Underfeed Stoker Company of America, and the Craig Damper Regulator Company.
The respondent and the Murphy Iron Works, Inc., were affiliated from January 1, 1921; the Underfeed Stoker Company and the Craig Damper Regulator Company became affiliated with the respondent company and…
2Cases cited12 opinions
- Gould v. GouldSupreme Court of the United States · 1917
- Brewster v. GageSupreme Court of the United States · 1930
- United States v. MerriamSupreme Court of the United States · 1923
- Woolford Realty Co. v. RoseSupreme Court of the United States · 1932
- Shwab v. DoyleSupreme Court of the United States · 1922
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3Cited by4 opinions
- Penn v. RobertsonCourt of Appeals for the Fourth Circuit · 1940
- Morgan's, Inc. v. CommissionerCourt of Appeals for the First Circuit · 1933
- Penn v. RobertsonCourt of Appeals for the Fourth Circuit · 1940
- Stedman v. PierceDistrict Court, D. Maryland · 2019