The Smoot Sand & Gravel Corporation v. Commissioner of Internal Revenue

U.S. Court of Appeals, Fourth Circuit · Decided 1960-01-11

Cited by 101 later decision(s) in our corpus · see the citation network in Lexace

From the opinion

SOBELOFF, Chief Judge. This case, here for the second time, concerns the taxpayer’s liability for the years 1945-1950 for surtaxes under § 102 of the Internal Revenue Code of 1939, 26 U.S.C.A. § 102 1 by reason of the alleged accumulati…

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