Legal Opinion
Linen Thread Co. v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided May 15, 1942No. 178PublishedCited by 8 opinions
1Opinion of the Court
CHASE, Circuit Judge.
The Commissioner determined the income taxes for 1937 and 1938 on the United States income of the petitioner, a Scotch Corporation, under the provisions of § 231(a) of the Revenue Act of 1938, 26 U.S.C.A. Int.Rev.Acts, page 1097, as though it were a non-resident. The petitioner contended that it was entitled to be treated as a resident and have such taxes assessed at the rate provided in subsection (b) of the above section of the statute which applies to the income of a resident foreign corporation the lower rate of § 14 (e)(1) of the Act, 26 U.S.C.A. Int.Rev. Acts, page…
2Cases cited7 opinions
- Manhattan General Equipment Co. v. Commissioner of Internal RevenueSupreme Court of the United States · 1936
- Fawcus MacHine Co. v. United StatesSupreme Court of the United States · 1931
- McCoach v. Minehill & Schuylkill Haven RailroadSupreme Court of the United States · 1913
- United States v. Dakota-Montana Oil Co.Supreme Court of the United States · 1933
- Taft v. CommissionerSupreme Court of the United States · 1938
2 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Commissioner v. Scottish American Investment Co.Supreme Court of the United States · 1945
- BW Jones Trust v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1943
- Linen Thread Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1945
- Helvering v. Scottish American Inv. Co.Court of Appeals for the Fourth Circuit · 1943
- Bowles v. Edwards Mfg. Co.District Court, S.D. New York · 1944
3 more not listed; retrieve them via the Exa API.