Legal Opinion
Dick Bros., Inc. v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided June 5, 1953No. 10953_1PublishedCited by 9 opinions
1Opinion of the Court
KALODNER, Circuit Judge.
The sole question presented is whether a taxpayer corporation’s contribution to an employees’ pension trust (“Trust”) was paid into such Trust within sixty days after the close of the taxable year 1945 so as to be deductible in accordance with section 23 (p) of the Internal Revenue Code. 1
The facts as stipulated are detailed in the opinion of the Tax Court, 18 T.C. 832. Briefly they are as follows:
Dick Brothers, Inc. is a Pennsylvania corporation located in Reading, Pennsylvania. A large majority of its stock was held by Charles K. Dick, its president and treasurer. On…
2Cases cited17 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- D'Oench, Duhme & Co. v. Federal Deposit InsuranceSupreme Court of the United States · 1942
- Bank of United States v. DandridgeSupreme Court of the United States · 1827
- Mayson Mfg. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1949
- Ox Fibre Brush Co. v. BlairCourt of Appeals for the Fourth Circuit · 1929
12 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Don E. Williams Co. v. CommissionerSupreme Court of the United States · 1977
- United States v. Juanita C. Gurley, Formerly Juanita C. HillCourt of Appeals for the Fifth Circuit · 1969
- Sachs v. Commissioner of Internal Revenue. Slaymaker Lock Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1953
- Midler Court Realty, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1975
- Madison Newspapers, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1958
4 more not listed; retrieve them via the Exa API.