INDUSTRIAL ASSN. v. COMMISSIONER

No. 118.

323 U.S. 310 (1945)

INDUSTRIAL ADDITION ASSOCIATION v. COMMISSIONER OF INTERNAL REVENUE.

Supreme Court of United States.

Decided January 2, 1945.


Attorney(s) appearing for the Case

Mr. F.A. Berry for petitioner.

Assistant Attorney General Samuel O. Clark, Jr., with whom Solicitor General Fahy, Messrs. Sewall Key, J. Louis Monarch, and Miss Melva M. Graney were on the brief, for respondent.


MR. CHIEF JUSTICE STONE delivered the opinion of the Court.

In this case petitioner, deeming itself exempt from income and excess profits taxes, failed to file any tax returns for the years 1932 to 1936 inclusive. The Commissioner assessed petitioner for the taxes for those years, with penalties, and the Tax Court has sustained the assessment as to the income taxes and attendant penalties. Petitioner, within the three months allowed for that purpose by § 1142...

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