Legal Opinion
Hull v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided January 5, 1937No. 4077PublishedCited by 28 opinions
1Opinion of the Court
NORTHCOTT, Circuit Judge.
This is a petition for a review of a decision of the United States Board of Tax'Appeals, which decision gave judgment for the respondent, .for income taxes for the year 1926, against the petitioner, in the sum of $21,802. There was a minority opinion of the Board. The decision of the Board was entered on November 21, 1935, and is reported in 33 B.T.A. 178. The judgment was given under the provisions of the Revenue Act of 1926, c. 27, 44 Stat. 9.
The petitioner, A. G. Hull, in 1925 owned 960 out of 1,000 issued shares of the Rialto Mining Company, of which he was…
2Cases cited3 opinions
- Helvering v. TaylorSupreme Court of the United States · 1935
- Tex-Penn Oil Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1936
- Hull v. CommissionerUnited States Board of Tax Appeals · 1935
3Cited by28 opinions
- Hendrickson v. SearsMassachusetts Supreme Judicial Court · 1974
- Ross v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1948
- Tauber v. CommissionerUnited States Tax Court · 1955
- Joyce v. GentschCourt of Appeals for the Sixth Circuit · 1944
- Commissioner of Internal Revenue v. DwyerCourt of Appeals for the Second Circuit · 1953
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