IRC Authority Graph

§710

104 cases·10 followed·6 distinguished·1 overruled·87 cited—10% support

Statute Text — 26 U.S.C. §710

Statute text not available for this section.

104 Citing Cases

Intel Corporation and Consolidated Subsidiaries, Petitioner 111 T.C. No. 4 · 1998

900, amended section 710(c) of the 1939 Code to provide a 2-year carryback of unused excess profit tax credit.

Robert Reis & Co. v. Commissioner 20 T.C. 294 · 1953
Hydraulic Press Manufacturing Co. v. Commissioner 27 T.C. 278 · 1956
Gramm Trailer Corp. v. Commissioner 26 T.C. 689 · 1956
Wheeler Insulated Wire Co. v. Commissioner 22 T.C. 380 · 1954
Alcorn Wholesale Co. v. Commissioner 16 T.C. 75 · 1951
Leo Kahn Furniture Co. v. Commissioner 15 T.C. 918 · 1950
Basalt Rock Co. v. Commissioner 10 T.C. 600 · 1948
Tyrer v. Commissioner 77 T.C. 577 · 1981
Joseph Weidenhoff, Inc. v. Commissioner 32 T.C. 1222 · 1959
Batzell v. Commissioner 30 T.C. 648 · 1958
La Salle National Bank v. Commissioner 23 T.C. 479 · 1954
Pittsburgh & Weirton Bus Co. v. Commissioner 21 T.C. 888 · 1954
Coca-Cola Bottling Co. of Sacramento, Ltd. v. Commissioner 19 T.C. 282 · 1952
North Carolina Lumber Co. v. Commissioner 19 T.C. 587 · 1952
Graves, Inc. v. Commissioner 16 T.C. 1566 · 1951
Winter & Co. v. Commissioner 13 T.C. 108 · 1949
California Vegetable Concentrates, Inc. v. Commissioner 10 T.C. 1158 · 1948
Yellow Cab Co. v. Commissioner 35 T.C. 791 · 1961
Gillette Co. v. Commissioner 37 T.C. 496 · 1961
Ciba Pharmaceutical Products, Inc. v. Commissioner 35 T.C. 337 · 1960
H. J. Heinz Co. v. Commissioner 32 T.C. 22 · 1959
Empire Construction Co. v. Commissioner 31 T.C. 857 · 1959
Brown-Forman Distillers Corp. v. Commissioner 33 T.C. 87 · 1959
Gulf Distilling Corp. v. Commissioner 33 T.C. 367 · 1959
Napco Industries, Inc. v. Commissioner 30 T.C. 198 · 1958
Palm Beach Liquors, Inc. v. Commissioner 31 T.C. 125 · 1958
Dale Distributing Co. v. Commissioner 29 T.C. 799 · 1958
White v. Commissioner 28 T.C. 234 · 1957
New York Import & Export Exchange Corp. v. Commissioner 28 T.C. 269 · 1957
Caldwell-Clements, Inc. v. Commissioner 27 T.C. 691 · 1957
Headline Publications, Inc. v. Commissioner 28 T.C. 1263 · 1957
Patten Fine Papers, Inc. v. Commissioner 27 T.C. 772 · 1957
Dumont-Airplane & Marine Instruments, Inc. v. Commissioner 28 T.C. 1308 · 1957
Beck Chemical Equipment Corp. v. Commissioner 27 T.C. 840 · 1957
Feature Publications, Inc. v. Commissioner 29 T.C. 313 · 1957
F. W. Poe Manufacturing Co. v. Commissioner 25 T.C. 691 · 1956
Treesweet Products Co. v. Commissioner 27 T.C. 249 · 1956
Standard Hosiery Mills, Inc. v. Commissioner 27 T.C. 525 · 1956
Fitzjohn Coach Co. v. Commissioner 26 T.C. 212 · 1956
Crowell-Collier Publishing Co. v. Commissioner 25 T.C. 1268 · 1956
Calvert Iron Works, Inc. v. Commissioner 26 T.C. 770 · 1956
H. Fendrich, Inc. v. Commissioner 25 T.C. 262 · 1955
Mutual Shoe Co. v. Commissioner 25 T.C. 477 · 1955
Smith's Heating, Inc. v. Commissioner 24 T.C. 533 · 1955
American Well & Prospecting Co. v. Commissioner 23 T.C. 503 · 1954
Girard Trust Corn Exchange Bank v. Commissioner 22 T.C. 1343 · 1954
Diamond A Cattle Co. v. Commissioner 21 T.C. 1 · 1953
Morrisdale Coal Mining Co. v. Commissioner 21 T.C. 393 · 1953
Flory Milling Co. v. Commissioner 21 T.C. 432 · 1953
A B C Brewing Corp. v. Commissioner 20 T.C. 515 · 1953
Barry-Wehmiller Machinery Co. v. Commissioner 20 T.C. 705 · 1953
Lockhart Creamery v. Commissioner 17 T.C. 1123 · 1952
Tribune Publishing Co. v. Commissioner 17 T.C. 1228 · 1952
A. Teichert & Son, Inc. v. Commissioner 18 T.C. 785 · 1952
Hardaway Motor Co. v. Commissioner 18 T.C. 824 · 1952
Green Spring Dairy, Inc. v. Commissioner 18 T.C. 929 · 1952
Akeley Camera & Instrument Corp. v. Commissioner 18 T.C. 1045 · 1952
California Casket Co. v. Commissioner 19 T.C. 32 · 1952
Morrisdale Coal Mining Co. v. Commissioner 19 T.C. 208 · 1952
WAGE, Inc. v. Commissioner 19 T.C. 249 · 1952
Nielsen Lithographing Co. v. Commissioner 19 T.C. 605 · 1952
Candy Bros. Mfg. Co. v. Commissioner 17 T.C. 298 · 1951
Tecumseh Coal Corp. v. Commissioner 17 T.C. 636 · 1951
Wiener Machinery Co. v. Commissioner 16 T.C. 48 · 1951
Berland's Inc. of South Bend v. Commissioner 16 T.C. 182 · 1951
Mutual Lumber Co. v. Commissioner 16 T.C. 370 · 1951
Walter Motor Truck Co. v. Commissioner 16 T.C. 645 · 1951
H. E. Harman Coal Corp. v. Commissioner 16 T.C. 787 · 1951
Markson Bros. v. Commissioner 15 T.C. 839 · 1950
Roy Campbell, Wise and Wright, Inc. v. Commissioner 15 T.C. 894 · 1950
Roeser & Pendleton, Inc. v. Commissioner 15 T.C. 966 · 1950
Whitney Manufacturing Co. v. Commissioner 14 T.C. 1217 · 1950
Standard Paving Co. v. Commissioner 13 T.C. 425 · 1949
Allegheny Broadcasting Corp. v. Commissioner 12 T.C. 552 · 1949
Community Public Service Co. v. Commissioner 12 T.C. 893 · 1949
Gorman Lumber Sales Co. v. Commissioner 12 T.C. 1184 · 1949
Sommerfeld Machine Co. v. Commissioner 11 T.C. 86 · 1948
Stanton Brewery, Inc. v. Commissioner 11 T.C. 310 · 1948
National Butane Gas Co. v. Commissioner 11 T.C. 593 · 1948
Dowd-Feder, Inc. v. Commissioner 10 T.C. 345 · 1948
Houston Textile Co. v. Commissioner 10 T.C. 735 · 1948
Mesaba-Cliffs Mining Co. v. Commissioner 10 T.C. 1010 · 1948
Gus Blass Co. v. Commissioner 9 T.C. 15 · 1947
Ideal Packing Co. v. Commissioner 9 T.C. 346 · 1947
Altschul's, Inc. v. Commissioner 9 T.C. 697 · 1947
Rosemary Manufacturing Co. v. Commissioner 9 T.C. 851 · 1947
Wier Long Leaf Lumber Co. v. Commissioner 9 T.C. 990 · 1947
San Francisco Stevedoring Co. v. Commissioner 8 T.C. 222 · 1947
Wood Roadmixer Co. v. Commissioner 8 T.C. 247 · 1947
Zellerbach Paper Co. v. Commissioner 8 T.C. 511 · 1947
American Coast Line, Inc. v. Commissioner 6 T.C. 67 · 1946
West End Furniture Co. v. Commissioner 6 T.C. 557 · 1946
East Texas Motor Freight Lines v. Commissioner 7 T.C. 579 · 1946
Stimson Mill Co. v. Commissioner 7 T.C. 1065 · 1946
Pepsi Cola Co. v. Commissioner 5 T.C. 190 · 1945
R. C. Harvey Co. v. Commissioner 5 T.C. 431 · 1945
Monarch Cap Screw & Manufacturing Co. v. Commissioner 5 T.C. 1220 · 1945
William Leveen Corp. v. Commissioner 3 T.C. 593 · 1944
Green Bay Lumber Co. v. Commissioner 3 T.C. 824 · 1944
Uni-Term Stevedoring Co. v. Commissioner 3 T.C. 917 · 1944
Premier Products Co. v. Commissioner 2 T.C. 445 · 1943
Silva v. Garland 27 F.4th 95 · Cir.
EEOC v. Ferrellgas, L.P. 97 F.4th 338 · Cir.