COMMISSIONER OF INTERNAL REV. v. GENERAL MACH. CORP.

No. 7485.

95 F.2d 759 (1938)

COMMISSIONER OF INTERNAL REVENUE v. GENERAL MACHINERY CORPORATION.

Circuit Court of Appeals, Sixth Circuit.

April 7, 1938.


Attorney(s) appearing for the Case

F. E. Youngman, of Washington, D. C. (Robert H. Jackson and Sewall Key, both of Washington, D. C., on the brief), for petitioner.

John Hollister, of Cincinnati, Ohio (Robert A. Taft, Perry T. Garver, and Taft, Stettinius & Hollister, all of Cincinnati, Ohio, on the brief), for respondent.

Before HICKS, SIMONS, and ALLEN, Circuit Judges.


SIMONS, Circuit Judge.

As in Joseph & Feiss Co. v. Commissioner, 6 Cir., 70 F.2d 804, decided by us May 7, 1934, in accord with Arnold Constable Corp. v. Commissioner, 2 Cir., 69 F.2d 788, and as in Helvering, Commissioner, v. Morgan's, Inc., et al., 293 U.S. 121, 55 S.Ct. 60, 79 L.Ed. 232, the question is whether two periods in the same calendar or fiscal year...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases