HAGGAR CO. v. COMMISSIONER OF INTERNAL REVENUE

No. 9009.

104 F.2d 24 (1939)

HAGGAR CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

Rehearing Denied June 17, 1939.


Attorney(s) appearing for the Case

O. D. Brundidge, of Dallas, Tex., for petitioner.

Helen R. Carloss, Sewall Key, and Arthur A. Armstrong, Sp. Assts. to Atty. Gen., Jas. W. Morris, Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and John M. Morawski, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.

Before SIBLEY, HUTCHESON and HOLMES, Circuit Judges.


HOLMES, Circuit Judge.

This appeal is from a decision of the Board of Tax Appeals sustaining a deficiency assessment against petitioner for excess-profits taxes for the year 1933. The question presented is whether a capital-stock tax return, filed pursuant to section 215 (f) of the National Industrial Recovery Act, 48 Stat. 208, may be amended within the time fixed for filing returns.

Section 215(a) of the act imposes a tax of $1 for each $1,000 of the adjusted...

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