Hudson Eng'g Corp. v. Comm'r of Internal Revenue. Comm'r of Internal Revenue v. Hudson, 183 F.2d 180 (5th Cir. 1950). · Go Syfert
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Hudson Eng'g Corp. v. Comm'r of Internal Revenue. Comm'r of Internal Revenue v. Hudson, 183 F.2d 180 (5th Cir. 1950). Cases Citing This Book View Copy Cite
32 citation events across 5 distinct courts.
Strongest positive: American Electric Co. v. Commissioner (tax, 1966-04-13)
Treatment trajectory · 1950 → 2026 · click a year to view as-of
1950 1988 2026
Top citers, strongest first. 1 distinct citer. How cited ↗
cited Cited as authority (rule) American Electric Co. v. Commissioner
Tax Ct. · 1966 · confidence medium
Hudson Engineering Corporation v. Commissioner, 183 F. 2d 180 *241 (C.A. 5, 1950), and 184 F. 2d 518 .
Retrieving the full opinion text from the archive…
HUDSON ENGINEERING CORPORATION
v.
COMMISSIONER OF INTERNAL REVENUE; COMMISSIONER OF INTERNAL REVENUE v. HUDSON Et Al.
13043.
Court of Appeals for the Fifth Circuit.
Jul 7, 1950.
183 F.2d 180
1950 U.S. App. LEXIS 3967
Walter E. Barton, Washington, D. C., for taxpayers., Harry Marselli, Ellis N. Slack, Hilbert P. Zarky, Special Assistants to Attorney General, Theron L. Caudle, Assistant Attorney General, Charles Oliphant, Chief Counsel, Bernard D. Daniels, Special Attorney, Bureau of Internal Revenue, Washington, D. C., for Commissioner.
Hutcheson, McCORD, Per Curiam, Russell.
Cited by 28 opinions  |  Published
PER CURIAM.

Upon consideration of the record, the briefs and the oral argument, it appears that the Tax Court by its findings of fact and opinion correctly adjudged Hudson Engineering Corporation was required to accrue additional income in the taxable year, and that Edward J. Hudson possessed an economic interest in the specified minerals in place which entitled him to a deduction for depletion. 11 T.C. 1042.

The determinations of the Tax Court are

Affirmed.