Corn Products Refining Co. Vs. Commissioner

Decided On : Nov-07-1955

Court : US Supreme Court

LAW: Section 117, Section 118, the Revenue Act

GPE: U.S., U.S., U.S., Pp, U.S., United States, United States, U.S., U.S., MR, Trenton, Trenton

DATE: 1955, 1955, October 18, 1955, November 7, 1955, 1940, 1942, G.C.M. 17322, 1940, 1942, 1940, the year 1942, the period 1937 through 1942, thirty days, 1934, 1936, three weeks', 1937, each year, early summer, 1940, 1942, the respective years, 17322, fifteen or eighteen months, 287 U. S. 103, 1934, G.C.M. 17322, 20 years, eleven months or less, 1932, ten years, January, 1940, several months, more than thirty days, 1938, 1942, the taxable year, 1924, more than two years, 1934, two years, 247, 33, 35, G.C.M. 18383, 1937-2 Cum, 1017, 1019-1020, G.C.M. 18658, 1937-2 Cum, 1337, 1622

ORG: U.S. Supreme Court, Corn Products Refining Co., THE UNITED STATES COURT OF APPEALS , Syllabus, the Internal Revenue Code of, the Tax Court, the Court of Appeals, Congress, Treasury, Congress, Court, the Tax Court, Corn Products Refining Company, the Internal Revenue Code of, the Tax Court, the Court of Appeals, the Second Circuit, the Courts of Appeals, Corn Products, Corn Products, New York Coffee & Sugar Exchange, General Counsel's, the Tax Court, the Court of Appeals, Corn Products', New York Coffee & Sugar Exchange, the Tax Court, the Court of Appeals, Comstock v. Group of Institutional Investors, the Tax Court, the Court of Appeals, Corn Products, Congress, Congress, the Internal Revenue Code, Court, Treasury, Court, Congress, Congress, Corn Products, Congress, Estate, Farmers & Ginners Cotton Oil Co., Cotton Oil Co., Stewart Silk Corp., Battelle, Cotton Oil Co., Farmers & Ginners Cotton Oil Co., Tennessee Egg Co., I.T. 3137

CARDINAL: 350, 20, 350, 50, 117, 215, 513, 1, 118, 118, 215, 513, 117, 348, 2, 3, thirty-five, 4, 6, 151, two, two, 117, 117, 287, 117, three, 79, 1233(a, 9, 1, 118, 2, two, 1, 2, 3, 154, 59, 120, 772, 147, 33, 4, three, 2,000,000, 5, 17,400, 4,975, 14,180, 2,865, 14,595 250, 2,545, 2,175, 5,695 4,460, 6, 1, 8, 9, 174, 47, 117, 41, 5, 397, 412, 154, 59, 147, 120, 772, 774, 47, 558, 560, 244, 245, 164, 166, 122, 9, 83d, 2d, A278, 83d, 2d, 437

NORP: §, §, §

PERSON: CLARK, Bull, Browne, Burnet, Hort, Kieselbach, Helvering v. Winmill, Hoffman, Bull, Bull, v. Banfield, Bull, H.R.Rep

ORDINAL: Third, Fifth, Sixth, first

QUANTITY: only 2,300,000 bushels, five thousand bushels

MONEY: 680,587.39, 109,969.38, 263

WORK_OF_ART: Corn Products

PRODUCT: Thorn

EVENT: Tax Code

LOC: the Pacific Coast