Legal Opinion
Commissioner v. Brown Shoe Co.
Court of Appeals for the Eighth Circuit
Decided June 17, 1949No. Nos. 13851, 13852PublishedCited by 9 opinions
1Opinion of the Court
THOMAS, Circuit Judge.
Two petitions have been filed in this court to review a decision of the Tax Court of the United States entered April 30, 1948, 10 T.C. 291, involving excess profits taxes of the Brown Shoe Company, Inc., for the fiscal years ended October 31, 1942, and 1943. The case was taken to the Tax Court on an appeal by the Shoe Company from the determination of deficiencies by the Commissioner. The issues were submitted to the Tax Court upon a Stipulation of Facts; and the parties have agreed that the petitions may be submitted here on a single record. It will be convenient,…
2Cases cited14 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- LaBelle Iron Works v. United StatesSupreme Court of the United States · 1921
- Detroit Edison Co. v. CommissionerSupreme Court of the United States · 1943
- Edwards v. DouglasSupreme Court of the United States · 1925
9 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Brown Shoe Co. v. CommissionerSupreme Court of the United States · 1950
- United States v. Chicago, Burlington & Quincy RailroadSupreme Court of the United States · 1973
- Commissioner of Internal Revenue v. McKay Products Corporation. McKay Products Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1949
- Tennessee, Alabama & Georgia Ry. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1951
- Commissioner v. Brown Shoe Co.Court of Appeals for the Eighth Circuit · 1950
4 more not listed; retrieve them via the Exa API.