1. Home
  2. Browse Decisions
  3. U.S.
  4. 297 U.S.
  5. 297 U.S. 129 (1936)
 

MANHATTAN CO. v. COMMISSIONER OF INTERNAL REVENUE

No. 226.

297 U.S. 129 (1936)

56 S.Ct. 397

80 L.Ed. 528

MANHATTAN GENERAL EQUIPMENT CO. v. COMMISSIONER OF INTERNAL REVENUE.

Supreme Court of United States.

Decided February 3, 1936.

Attorney(s) appearing for the Case

Mr. Laurence Graves, with whom Messrs. Emil Weitzner, Samuel H. Kaufman, Brode B. Davis, and Isadore Polier were on the brief, for petitioners.

Assistant Solicitor General Bell, with whom Solicitor General Reed, Assistant Attorney General Wideman, and Messrs. Sewall Key, Joseph M. Jones, and John R. Benney were on the brief, for respondent.

MR. JUSTICE SUTHERLAND delivered the opinion of the Court.

These cases involve identical facts and questions of law, and were disposed of by the court below in one opinion. 76 F.2d 892. The facts, so far as they concern the question here, are taken from the statement of that court.

"The petitioners are affiliates of United Brokerage Company. That corporation filed income tax returns for itself and its affiliates for 1925 and...

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