Legal Opinion
S. Loewenstein & Son v. Commissioner
Court of Appeals for the Sixth Circuit
Decided May 31, 1955No. Nos. 12352, 12353PublishedCited by 1 opinion
1Per curiam
Both the taxpayer, S. Loewenstein & Son, a Michigan corporation, and the Commissioner seek a review of the ruling of the Tax Court that there was a deficiency in excess profits tax for the year 1945 in the amount of $58,004.89. The taxpayer is hereinafter referred to as the petitioner.
Petitioner was engaged in the business of purchasing and slaughtering beef cattle and selling the beef to retail stores in the Detroit area. It filed its returns on the accrual basis for the calendar year.
During 1945, the Federal Government had in operation a subsidy program under which the petitioner was…
2Cases cited7 opinions
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- Security Flour Mills Co. v. CommissionerSupreme Court of the United States · 1944
- Healy v. CommissionerSupreme Court of the United States · 1953
- United States v. LewisSupreme Court of the United States · 1951
- Hunt Foods, Inc. v. CommissionerUnited States Tax Court · 1951
2 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- S. Loewenstein & Son, a Michigan Corporation v. Commissioner of Internal Revenue, Pespondent. Commissioner of Internal Revenue v. S. Loewenstein & Son, a Michigan CorporationCourt of Appeals for the Sixth Circuit · 1955