Legal Opinion
Ground Gripper Shoe Co. v. Commissioner
Court of Appeals for the First Circuit
Decided January 10, 1933No. 2644PublishedCited by 1 opinion
1Opinion of the Court
MORTON, Circuit Judge.
This is a petition to review a decision of the Board of Tax Appeals (Revenue Act of 1926, e. 29, §§ 1001-1003, 44 Stats. 9, 109, 110 [26 USCA §§ 1224^-1226]). The petitioner contends that it and the Ground Gripper Stores, Inc., were affiliated corporations during the period here in question within the meaning of section-240 of the Revenue Act of 1918, and the same section of the Revenue Act of 1921 (40 Stat. 1081, 42- Stat. 260). The Board of Tax Appeals decided that the two corporations were not affiliated.
There is no controversy about the facts. The petitioner (which…
2Cases cited4 opinions
- Permutit Co. v. Graver Corp.Supreme Court of the United States · 1931
- Handy & Harman v. BurnetSupreme Court of the United States · 1931
- Burnet v. Howes Bros. Hide Co.Supreme Court of the United States · 1931
- Howes Bros. Hide Co. v. CommissionerCourt of Appeals for the First Circuit · 1931
3Cited by1 opinion
- Continental Products Co. v. Commissioner of Int. Rev.Court of Appeals for the First Circuit · 1933