Legal Opinion
Adamston Flat Glass Co. v. Commissioner
Court of Appeals for the Fourth Circuit
Decided June 5, 1947No. 5570PublishedCited by 6 opinions
1Opinion of the Court
SOPER, Circuit Judge.
Review is sought of an order of the Tax Court of the United States determining deficiencies in income taxes against the Adam-ston Flat Glass Company in the aggregate sum of $2552.80 for the calendar years 1940, 1941 and 1942. The asserted deficiencies were founded upon the taxpayer’s use of the same basis for depreciation of certain assets acquired by it in 1926 as had been applied to the properties in the hands of the former owner. Taxpayer’s contention is that the properties were acquired in connection with a statutory reorganization and that it is, therefore, entitled…
2Cases cited17 opinions
- Case v. Los Angeles Lumber Products Co.Supreme Court of the United States · 1939
- Pinellas Ice & Cold Storage Co. v. CommissionerSupreme Court of the United States · 1933
- Helvering v. Alabama Asphaltic Limestone Co.Supreme Court of the United States · 1942
- LeTulle v. ScofieldSupreme Court of the United States · 1940
- Helvering v. Minnesota Tea Co.Supreme Court of the United States · 1935
12 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Atlas Oil & Refining Corp. v. CommissionerUnited States Tax Court · 1961
- Forrest Hotel Corp. v. FlyDistrict Court, S.D. Mississippi · 1953
- Goldstein Brothers, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1956
- Atlas Oil & Refining Corp. v. CommissionerUnited States Tax Court · 1961
- Seiberling Rubber Co. v. Commissioner of Internal Rev.Court of Appeals for the Sixth Circuit · 1948
1 more not listed; retrieve them via the Exa API.