Legal Opinion
H. Fendrich, Inc. v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided March 29, 1957No. 11673_1PublishedCited by 24 opinions
1Opinion of the Court
DUFFY, Chief Judge.
This cause is here for the second time. To properly understand the issues currently before us, it is necessary to refer briefly to the prior proceedings.
Under the Excess Profits Tax Acts of World War II, 26 U.S.C. § 710 et seq., a tax was authorized upon a concept of “normal income” and “excess profits.” The excess profits were to be that part of a taxpayer’s income which exceeded an “excess profits tax credit.” This credit could be determined by either the earnings method or the invested capital method. The latter was used by taxpayer in the case at bar.
Taxpayer claimed it…
2Cases cited12 opinions
- H. Fendrich, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1951
- Packer Pub. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1954
- Commissioner of Internal Revenue v. The S. Frieder & Sons CompanyCourt of Appeals for the Third Circuit · 1955
- Commissioner of Internal Revenue v. Pittsburgh & Weirton Bus CompanyCourt of Appeals for the Fourth Circuit · 1955
- Martin Weiner Corporation (Formerly Wohl Fabrics Co.) v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1955
7 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- The Brown Paper Mill Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1958
- Overland Corp. v. CommissionerUnited States Tax Court · 1960
- Commissioner of Internal Revenue v. F. W. Poe Manufacturing CompanyCourt of Appeals for the Fourth Circuit · 1957
- Commissioner of Internal Revenue v. The S. Frieder & Sons Company, the S. Frieder & Sons Company v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1957
- Headline Publications, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1959
19 more not listed; retrieve them via the Exa API.