COMMISSIONER OF INTERNAL REVENUE v. FERRO-ENAMEL CORP.

No. 9343.

134 F.2d 564 (1943)

COMMISSIONER OF INTERNAL REVENUE v. FERRO-ENAMEL CORPORATION.

Circuit Court of Appeals, Sixth Circuit.

April 7, 1943.


Attorney(s) appearing for the Case

Bernard Chertcoff, of Washington, D. C. (Samuel O. Clark, Jr., Sewall Key, and Bernard Chertcoff, all of Washington, D. C., on the brief), for petitioner.

Sterling Newell, of Cleveland, Ohio (Squire, Sanders & Dempsey, Sterling Newell, and Warren E. Hacker, all of Cleveland, Ohio, on the brief), for respondent.

Before ALLEN, HAMILTON, and McALLISTER, Circuit Judges.


HAMILTON, Circuit Judge.

This is a proceeding to review a decision of the United States Board of Tax Appeals (now the United States Tax Court).

Respondent is an Ohio corporation engaged in manufacturing a substance known as porcelain frit, a material used for coating metal, and its office and principal place of business is in Cleveland, Ohio. Respondent owns seven foreign subsidiaries, all of which are producing companies located in Canada, England, Holland...

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