Legal Opinion
Fourth Ave. Amusement Co. v. Glenn, Collector of Internal Revenue for Kentucky
Court of Appeals for the Fourth Circuit
Decided February 2, 1953No. 11571_1PublishedCited by 6 opinions
1Opinion of the Court
MILLER, Circuit Judge.
The Fourth Avenue Amusement Company brought this action in the District Court against the Collector of Internal Revenue to recover $21,776.33, which it claims was erroneously assessed against it and collected as income and excess profits taxes for the year 1940. The major portion of the assessment resulted from the disallowance by the Commissioner of bonus payments, deducted as business expenses, in the total amount of $31,980.74 made by the ’Company in 1940 to two of its officers for services rendered in 1936 through 1939. The Commissioner ruled that the deduction was…
2Cases cited16 opinions
- Lucas v. American Code Co.Supreme Court of the United States · 1930
- Waterman v. MacKenzieSupreme Court of the United States · 1891
- Brown v. HelveringSupreme Court of the United States · 1934
- Security Flour Mills Co. v. CommissionerSupreme Court of the United States · 1944
- Dixie Pine Products Co. v. CommissionerSupreme Court of the United States · 1944
11 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- E. H. Sheldon & Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1954
- Loewi & Co. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1956
- Akron National Bank and Trust Company v. United StatesCourt of Appeals for the Sixth Circuit · 1975
- United States Air Conditioning Corp. v. FogelDistrict Court, E.D. Pennsylvania · 1959
- Fourth Ave. Amusement Co. v. Glenn, Collector of Internal Revenue for KentuckyCourt of Appeals for the Fourth Circuit · 1953
1 more not listed; retrieve them via the Exa API.