Legal Opinion
Austin Co. v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided November 15, 1929No. 5206PublishedCited by 46 opinions
1Opinion of the Court
MOORMAN, Circuit Judge.
In April, 1918, the petitioner made its income tax return for the year 1917, showing an income and excess profit tax amounting to $367,430.-78. Thereafter, upon examination by the commissioner, an additional tax was assessed against the petitioner, making the total of such taxes for the year $558,009.78. This tax was duly paid. In June of 1923, the petitioner filed with the commissioner its application for a determination of its income and profit taxes for 1917 under section 210 of the Revenue Act of 1917, 40 Stat. 307. In August of 1923, the commissioner allowed the…
2Cases cited5 opinions
- United States v. Chemical Foundation, Inc.Supreme Court of the United States · 1926
- Wickwire v. ReineckeSupreme Court of the United States · 1927
- Russell v. United StatesSupreme Court of the United States · 1929
- Blair v. Oesterlein MacHine Co.Supreme Court of the United States · 1927
- Woodworth v. KalesCourt of Appeals for the Sixth Circuit · 1928
3Cited by46 opinions
- United States v. Joseph G. LeaseCourt of Appeals for the Second Circuit · 1965
- H. S. D. Co. v. Kavanagh, Collector of Internal RevenueCourt of Appeals for the Sixth Circuit · 1951
- McIlhenny v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1930
- Automobile Club of Michigan v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1956
- Estate of Meyer v. CommissionerUnited States Tax Court · 1972
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