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South American Gold & Platinum Co. v. Commissioner

SOUTH AMERICAN GOLD & PLATINUM COMPANY v. COMMISSIONER OF INTERNAL REVENUE

South Am. Gold & Platinum Co. v. Comm'r, 168 F.2d 71 (2d Cir. 1948)
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Court
Court of Appeals for the Second Circuit · U.S. Courts of Appeals
Decided
May 24, 1948
Docket
Nos. 187, Docket 20859
Judges
Chase, Frank, Hand
Citations
168 F.2d 7136 A.F.T.R. (P-H) 10171948 U.S. App. LEXIS 2947
Cited by 5

Opinion of the Court

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PER CURIAM.

Affirmed on opinion of the Tax Court, 8 T.C. 1297 .

How later courts describe this case

No later court has written an explanatory parenthetical about this case yet.

Cited by 5 cases

View all citing references →
1976: 11989: 11991: 12004: 12013: 119762026peak 1976 · 1

Relies on it most ⓘ

  1. Anderson v. Commissioner67 T.C. 522 (Tax Ct. 1976)
  2. Computervision Corp. v. Commissioner96 T.C. No. 25
  3. Menard, Inc. v. Comm'r2004 T.C. Memo. 207
  4. Zavadil v. Comm'r2013 T.C. Memo. 222
  5. Radnay v. Commissioner1989 T.C. Memo. 237

Most recent

  1. Zavadil v. Comm'r2013 T.C. Memo. 222
  2. Menard, Inc. v. Comm'r2004 T.C. Memo. 207
  3. Computervision Corp. v. Commissioner96 T.C. No. 25
  4. Radnay v. Commissioner1989 T.C. Memo. 237
  5. Anderson v. Commissioner67 T.C. 522 (Tax Ct. 1976)

Citing references are not a citator: they show that a later opinion cites this case, not whether it followed, distinguished, or overruled it. Check negative history before relying on this case.

Authorities cited 0

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