Legal Opinion
Levitt & Sons v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided March 7, 1947No. 15, Docket 20194PublishedCited by 21 opinions
1Per curiam
This is a second petition to review a deficiency. redetermined by the Tax Court in the petitioner’s income taxes for the fiscal year ended June 30, 1940. On the former review in this court we reversed a decision redetermining á deficiency and remanded with directions to make additional findings. Reference is now made to our opinion in Levitt & Sons, Inc. v. Nun-an, 2 Cir., 142 F.2d 795, for the pertinent facts and issues and what we now say is to be treated as supplementary to that.
After the remand, the Tax Court heard the parties by their respective counsel; received additional evidence; and…
2Cases cited4 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. Scottish American Investment Co.Supreme Court of the United States · 1945
- Levitt & Sons, Inc. v. NunanCourt of Appeals for the Second Circuit · 1944
- Kelleher v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1938
3Cited by21 opinions
- Smith v. CommissionerUnited States Tax Court · 1973
- Industrial Aggregate Company, a Corporation v. United StatesCourt of Appeals for the Eighth Circuit · 1960
- Glenn L. Bolling and Ila L. Bolling, Mae L. Hausmann, Fairhills Company, B & H Homes, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1966
- McGah v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1954
- James E. Caldwell & Co. v. CommissionerUnited States Tax Court · 1955
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