KENT-COFFEY MFG. CO.

v.

MAXWELL, COMMISSIONER OF REVENUE OF NORTH CAROLINA

Citator

Cited By

• Trent v. Commissioner OF Internal Revenue, 291 F.2d 669 (2d Cir. 1961)
  …in the company for a profit.” By the time the case reached the Ninth Circuit, the Dahon and Clark cases had been decided by the Supreme Court, and the Court of Appeals affirmed on their authority, 1933, 63 F. 2d 1020, as did the Supreme Court, 1934, 291 U.S. 642, 54 S.Ct. 437, 78 L.Ed. 1040. There was nothing in Van Dyke to require the Supreme Court* to deal with either of the issues noted above which had not been dealt with by it in Dalton and Clark, although they had been by the Tenth Circuit in Hughes. H…
• Norfolk & W. Ry. Co. v. North Carolina Ex rel. Maxwell, 297 U.S. 682 (U.S. 1936)
  …bear in mind steadily that the burden is on the taxpayer to make oppression manifest >by clear and cogent evidence. Underwood Typewriter Co. v. Chamberlain, 254 U. S. 113, 121; Maxwell v. Kent-Coffey Mfg. Co., 204 N. C. 365, 372, 374, 168 S. E. 397; 291 U. S. 642; Bass, Ratcliff & Gretton, Ltd. v. State Tax Comm’n, 266 U. S. 271, 280, 283. For 1927; it has had to pay a certain tax, for 1928 another, for 1929, another, a total of $86,421.71. Would it have had to pay less ifnet [*689] income had been ascertain…
• Commissioner of Internal Revenue v. Smith, 203 F.2d 310 (2d Cir. 1953)
  …ns v. C. I. R., supra. Nor does serving as an officer of a corporation of' which the taxpayer is a stockholder and creditor. Van Dyke v. C. I. R., 23 B.T.A. 946, affirmed per curiam, 9 Cir., 63 F. 2d 1020, affirmed per curiam, Van Dyke v. Helvering, 291 U.S. 642, 54 S.Ct. 437, 78 L. Ed. 1040; see McGinn v. C. I. R., 9 Cir., 76 F. 2d 680, 681, 99 A.L.R. 564. Affirmance of the Van Dyke case in both the court of appeals and the Supreme Court was based on the authority of Burnet v. Clark, 287 U.S. 410, 53 S.Ct.…

Authorities Cited

• Underwood Typewriter Co. v. Chamberlain, 254 U.S. 113 (U.S. 1920)
• Hans Rees' Sons v. North Carolina Ex rel. Maxwell, 283 U.S. 123 (U.S. 1931)