Opinion · Court of Appeals for the Sixth Circuit

Commissioner v. Michigan Silica Co.

124 F.2d 397

Type: Opinion
Court: Court of Appeals for the Sixth Circuit
Jurisdiction: Federal
Date: 1941-12-09
Topic: general

PER CURIAM. This cause was heard upon the transcript of the record, briefs and arguments of counsel, and it appearing that the provisions of respondent’s . contract, herein concerned, expressly deal with the disposition of the gross income of respondent and, therefore, necessarily deal with the disposition of the earnings and profits within the taxable year, as required for credit on undistributed profts tax under Section 26(c) (2), of the Revenue Act of 1936, it is ordered, adjudged and decreed that the order of the Board of Tax Appeals, 41 B.T.A. 511, be and the same is hereby affirmed. See Commissioner of Internal Revenue v. Strong Manufacturing Company, 6 Cir., 124 F.2d 360, this day decided.

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Cited by: 1 opinion

COMMISSIONER OF INTERNAL REV. v. MICH. SILICA,124 F.2d 397(6th Cir. 1941)

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. MICHIGAN SILICA COMPANY,

Respondent.

No. 8721.

Circuit Court of Appeals, Sixth Circuit.

December 9, 1941.

On Petition to Review an Order of the United States Board of Tax Appeals.

Samuel O. Clark, Jr., J.P. Wenchel, Sewall Key, Charles E. Lowery, and Edward First, all of Washington, D.C., for petitioner.

R.M. O'Hara, of Detroit, Mich., for respondent.

Before HAMILTON, MARTIN, and McALLISTER, Circuit Judges.

PER CURIAM.

This cause was heard upon the transcript of the record, briefs and arguments of counsel, and it appearing that the provisions of respondent's contract, herein concerned, expressly deal with the disposition of the gross income of respondent and, therefore, necessarily deal with the disposition of the earnings and profits within the taxable year, as required for credit on undistributed profts tax under Section 26(c)(2), of the Revenue Act of 1936, it is ordered, adjudged and decreed that the order of the Board of Tax Appeals,41 B.T.A. 511, be and the same is hereby affirmed. See Commissioner of Internal Revenue v. Strong Manufacturing Company, 6 Cir.,124 F.2d 360, this day decided.