LEWYT CORPORATION v. COMMISSIONER OF INTERNAL REVENUE

No. 417.

348 U.S. 895 (1954)

LEWYT CORPORATION (NOW KNOWN AS LEWYT MANUFACTURING CORPORATION) v. COMMISSIONER OF INTERNAL REVENUE.

Supreme Court of United States.

December 6, 1954.


Attorney(s) appearing for the Case

Seymour Sheriff for petitioner. Solicitor General Sobeloff, Assistant Attorney General Holland, Ellis N. Slack, Lee A. Jackson and I. Henry Kutz for respondent.


Petition for writ of certiorari to the United States Court of Appeals for the Second Circuit granted limited to questions 1 and 2 presented by the application for the writ which read as follows:

"1. Whether, in the case of a taxpayer on the accrual basis, excess profits taxes paid within a taxable year constitute excess profits taxes `paid or accrued within the taxable year' under Section 122 (d) (6), Section 122 (a) and Section 122 (b) (1) of the Internal Revenue...

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